The Effect of Organizational Climate, Knowledge Management, Ethical Leadership on Company Performance is Moderated Quality of Management Accounting Information System

Abstract

Purpose: The purpose of this study is to provide a direct influence of organizational climate, knowledge management and ethical leadership on company performance.

Theoretical framework: This study also examines the moderating impact of the quality of management accounting information systems on the influence of organizational climate, knowledge management and ethical leadership on firm performance.

Design/methodology/approach: The method used is a survey method on manufacturing companies in the Greater Jakarta area. There are 296 sample companies represented by employees with a minimum position of supervisor as respondents representing sample companies. Data processing is done by structural equation modeling to test the direct impact and impact moderation. Model testing with the help of smart pls software.

Findings: The results of the study prove that organizational climate, knowledge management and ethical leadership have a direct positive effect on company performance. The quality of management accounting information systems is able to strengthen the effect of organizational climate and ethical leadership on company performance, while the quality of management accounting information systems is not able to strengthen the effect of knowledge management on company performance.

Research, Practical & Social implications: This study can be implicated in manufacturing sector companies. If you want to improve company performance, an alternative strategy is to improve organizational climate, knowledge management and ethical leadership. The quality of management accounting information systems can also be improved to strengthen the effect of organizational climate and ethical leadership on company performance.