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Pengaruh Kebermanfaatan dan Kemudahan Sistem Informasi Akuntansi terhadap Kinerja Karyawan dengan Minat dan Keahlian sebagai Variabel Moderating (Studi di PD. BPR Tugu Artha Malang) (CD + Cetak)
This study aims to analyze the influence of accounting information systems on employee performance with interest and expertise as moderating variables. This research was conducted in PD. BPR Tugu Artha Malang in December 2019. Subjects in this study were company employees using the data collection method conducted by distributing questionnaires to company employees.
The dependent variable (y) of this study is employee performance, for the independent variable (x) includes: the usefulness of accounting information systems (x1) and ease of accounting information systems (x2), and for moderating variables include: user interest (z1) and user expertise (z2). The research method used is to use a double linear regression and moderating regression analysis using SPSS version 25.
The results of research on the report on the influence of the usefulness and ease of accounting information systems are as follows: (1) the benefits of the AIS have a significant effect on employee performance; (2) the ease of SIA has a significant effect on employee performance; (3) the interest of SIA users has a significant effect on the relationship of the use of SIA on employee performance; (4) the expertise of SIA users has a significant effect on the relationship of the use of SIA application on employee performance, (5) the interest of SIA users has a significant effect on the relationship of SIA ease to employee performance; (4) the expertise of users of SIA has a significant effect on the relationship of ease of application of SIA to employee performance.
Keywords : Accounting Information Systems, Benefits of Accounting Information Systems, Ease of Accounting Information Systems, User Interests, User Skills, and Employee Performance
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