Analisis Kualitas Sistem Informasi Akuntansi, Audit Internal dan Kebijakan Pemerintah terhadap Kinerja Perusahaan melalui Good Corporate Governance pada Perusahaan Penanaman Modal Dalam Negeri Provinsi Kepulauan Riau

Abstract

This study aims to analyze the effect of accounting information system quality, internal audit, and government policy on company performance with good corporate governance as a mediating variable in domestic investment companies in the Riau Islands Province. The background of this study is the importance of implementing good corporate governance in improving company performance amidst a dynamic business environment and tight competition. Data were collected through questionnaires and interviews at companies operating in the Riau Islands and analyzed using the Structural Equation Modeling-Partial Least Squares (SEM- PLS) method for quantitative data and Nvivo software for qualitative data. The results of the study indicate that directly, the quality of accounting information systems and internal audits do not have a significant effect on company performance. However, the quality of accounting information systems, internal audits, and government policies have a significant effect on good corporate governance. Furthermore, the three independent variables, namely the quality of accounting information systems, internal audits, and government policies, are proven to have a significant effect on company performance indirectly through the role of good corporate governance as a mediating variable. These findings emphasize the importance of good corporate governance in improving the effectiveness of information systems, internal audits, and the implementation of government policies to achieve optimal company performance. The implications of this study provide practical guidance for companies to strengthen the implementation of good corporate governance as a strategy to improve performance, as well as for the government in designing policies that support good corporate governance. This study is expected to contribute to the development of sustainable business strategies in domestic investment companies.