Decision Making Capability on Knowledge Based Management Information Systems: Perspective from Information Technology and Organizational Commitment

Authors

  • Deden Komar Priatna Management, Winaya Mukti University, Bandung, Indonesia
  • R. Jusdijachlan Management, Winaya Mukti University, Bandung, Indonesia
  • Susan Ridwan Management, Winaya Mukti University, Bandung, Indonesia
  • Anne Lasminingrat Management, Winaya Mukti University, Bandung, Indonesia
  • Herni Suryani Management, Winaya Mukti University, Bandung, Indonesia

DOI:

https://doi.org/10.38035/gijtm.v3i1.332

Keywords:

Liquidity, Earnings Management, Independent Commissioner, Executive Compensation, Tax Aggressiveness

Abstract

This study aims to analyze the influence of Information Technology and Organizational Commitment to Knowledge-based Management Information System and its implication to decision making capability. The target population of this study is comprised of 500 managers and staff members working in construction companies located in the West Java Province. Due to the utilization of SEM-PLS analysis in this study, can utilize the rule of thumb to determine the sample size, which is 20 times the number of parameters present in the research model. Within this study, there are a total of 5 parameters, resulting in a selected sample of 100 managers and staff members. The results of this study found that liquidity, earnings management and independent komisais affect tax aggressiveness, while executive compensation does not affect the aggressiveness of taxes. Based on total adjusted R-Square results prove that liquidity, earnings management, independent commissionist, and executive compensation only affect 26%, while 74% is influenced by other variable not tested in this research.

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Published

2025-03-03

How to Cite

Komar Priatna, D., R. Jusdijachlan, Susan Ridwan, Lasminingrat, A., & Suryani, H. (2025). Decision Making Capability on Knowledge Based Management Information Systems: Perspective from Information Technology and Organizational Commitment. Greenation International Journal of Tourism and Management, 3(1), 15–24. https://doi.org/10.38035/gijtm.v3i1.332

Issue

Vol. 3 No. 1 (2025): (GIJTM) Greenation International Journal of Tourism and Management (March - May 2025)

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Copyright (c) 2025 Deden Komar Priatna, R. Jusdijachlan, Susan Ridwan, Anne Lasminingrat, Herni Suryani

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