THE EFFECTIVENESS OF INTERNAL CONTROL, ORGANIZATIONAL CULTURE, AND CHANGE MANAGEMENT TOWARD THE SUCCESSFUL IMPLEMENTATION OF THE ACCOUNTING INFORMATION SYSTEM AND ITS EFFECT ON ORGANIZATIONAL PERFORMANCE

Abstract

This study investigated the influence of internal control (IC), organizational culture (OC), and change management on the Election Supervisory Board's organizational performance (OP). Lisrel Structural Equation Modeling was used to conduct descriptive and statistical analyses in this inquiry (SEM). As responders, 325 members of the Election supervision Board filled out and returned questionnaires to collect the data. The outcome demonstrated that IC and change management impacted the success of  information systems. Nonetheless, the data also showed that OC, change management, and the success of information systems have a significant positive effect on the AIS. In contrast, the effectiveness of IC has no positive impact on the Supervisory Board's election performance.