Pengaruh Kinerja Individual Dan Kemampuan Teknik Personal Pada Efektivitas Sistem Informasi Akuntansi Dengan Pendidikan Dan Pelatihan Sebagai Pemoderasi

Abstract

Effectiveness of Accounting Information Systems is a system that is able to produce quality information and has been in accordance with the company's objectives in the use of the SIA.This research was conducted on LPD in Kediri District, with the number of observations as many as 63 samples obtained by purposive sampling method. The data analysis technique used is the residual test.
 Individual Performance Variables have a positive coefficient of 0.458 with a significance value of 0.000 <0.05 which means Individual Performance has a positive effect on the Effectiveness of Accounting Information Systems. Hypothesis 1 in this study was accepted. The Personal Engineering Capability variable has a positive coefficient of 0.258 with a significance value of 0.045 <0.05, which means that the Personal Engineering Capability has a positive effect on the Effectiveness of Accounting Information Systems. Hypothesis 2 in this study was accepted. The moderating variable (KI and PP) has a positive coefficient of 0.037 with a significance value of 0.773> 0.05. This shows that there is no interaction between Individual Performance and Training Education in influencing the Effectiveness of Accounting Information Systems. Hypothesis 3 in this study was rejected. Moderating variables (KTP and PP) had a positive coefficient of 0.085 with a significance value of 0.508> 0.05. This shows that there is no interaction between Personal Engineering Capabilities and Training Education in influencing the Effectiveness of Accounting Information Systems. The hypothesis 4 in this study was rejected. This shows that the higher the individual performance and personal technical abilities, the effectiveness of the accounting information system will also increase. Whereas education and training do not strengthen the positive relationship between individual performance and personal technical ability to the effectiveness of accounting information systems. For SIA to be effective, individual performance and personal technical abilities must be improved so that individuals who have good performance and competency are required to operate the system. and implement accounting information systems effectively.

Kinerja Individu Kemampuan Teknik Personal Dan Kinerja Karyawan: Efektivitas Sistem Informasi Akuntansi Sebagai Variabel Intervening

“…Dalam menjalankan fungsinya, kinerja karyawan erat kaitannya dengan kepuasan kerja dan imbalan, pengaruh dari kemampuan, keterampilan, dan sifat individu (Maamir & Yadnyana, 2012). Kinerja individual adalah tingkat keberhasilan menyeluruh dalam melakukan tugas dibandingkan dengan kemungkinan target, hasil kerja, dan sasaran yang telah ditentukan organisasi selama periode tertentu, dimana jika kinerja seseorang melebihi target dapat dikatakan kinerja individualnya baik dan sesuai harapan dimana sifat-sifat individual karyawan dapat memengaruhi perkembangan teknologi saat ini (Kusumawati & Ayu, 2019).…”

“…Berdasarkan asumsi DeLone dan McLean kinerja individual pemakai sistem informasi yang baik dapat meningkatkan efektivitas sistem informasi akuntansi, sehingga diperoleh informasi yang berkualitas. Hasil penelitian dari Widyasari (2015), Kusumawati (2019), Dewi (2020) ditemukan adanya pengaruh positif antara kinerja individual dengan efektivitas sistem informasi akuntansi. Temuan tersebut menunjukkan jika tingkat pendidikan, pelatihan, pengalaman kerja, dan insentif dari pemakai sistem informasi akuntansi baik dapat dikatakan bahwa kinerja individualnya baik sehingga dapat mendukung tingkat efektivitas penerapan sistem informasi akuntansi.…”

The Influence of Personal Technical Ability and Work Experience on the Effectiveness of Using Accounting Information Systems With an Educational Background as a Moderation

“…Several previous researchers have researched the effectiveness of using accounting information systems, including Kusumawati & Ayu (2019) and Wahyuni et al (2018), which show that individual performance and personal technical abilities have a positive effect on the effectiveness of accounting information systems. Work experience has no bearing on the effectiveness of accounting information systems.…”

Pengaruh Kecanggihan Teknologi Informasi, Kemampuan Teknik Pesonal Dan Pengalaman Kerja Terhadap Efektivitas Penggunaan Sistem Informasi Akuntansi (Studi Kasus Pada Sicepat Ekspres Indonesia)

“…Efektivitas sistem informasi akuntansi pada perusahaan bergantung pada seberapa baik pengguna mampu menerapkan aplikasi tersebut. Setiap karyawan harus mampu menguasai penggunaan sistem agar dapat memproses sejumlah transakasi dengan cepat dan terintegrasi, dapat mengurangi kesalahan matematik, serta menghasilkan laporan tepat waktu dalam berbagai bentuk (Kusumawati & Ayu, 2019). Hal ini dibuktikan dengan penelitian yang dilakukan oleh (Anggreni & Suardikha, 2020), (Indrianto & Suputra, 2020), (Satria & Putra, 2019), (Santa D & Damayanthi, 2018), yang menyatakan bahwa kemampuan teknik personal berpengaruh positif terhadap efektivitas sistem informasi akuntansi.…”