E-Jurnal Akuntansi Universitas Udayana
Vol 32 No 8 (2022)

Moderasi Kesesuaian Tingkat Keterampilan, Interkoneksi, dan Organizational Innovativeness Terhadap Efektivitas Sistem Informasi Akuntansi

Anak Agung Ngurah Agung Kresnandra (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)
I Wayan Gde Wahyu Purna Anggara (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)



Article Info

Publish Date
26 Aug 2022

Abstract

This study aims to determine the effect of Accounting Information Systems on individual performance and the moderating effect of skill level suitability, interconnection, and organizational innovativeness variables on individual performance. The research was conducted at the Office of the Ministry of Religion in Bali Province. The research population is the employees of the Ministry of Religion Office in Bali Province. The sample was determined by purposive sampling method with a sample of 73 employees as respondents. The analysis technique used is Moderated Regression Analysis. The results show that the effectiveness of the use of accounting information systems has a positive effect on individual performance, skill level strengthens the effect of the effectiveness of the use of accounting information systems on individual performance, interconnection does not moderate the effect of the effectiveness of using accounting information systems on individual performance and organizational innovativeness strengthens the effect of the effectiveness of using information systems. accounting for individual performance. Keywords: AIS Effectiveness, Skill Level Match, Interconnection, Organizational Innovativeness, Individual Performance.

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Journal Info

Abbrev

Akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi Universitas Udayana adalah jurnal ilmiah elektronik yang diterbitkan secara online setiap sebulan sekali. E-Jurnal ini bertujuan untuk meningkatkan kualitas keilmuan dan menyalurkan minat berbagi serta penyebarluasan pengetahuan bagi para akademisi, mahasiswa, praktisi, dan para ...