KEPERCAYAAN MEMODERASI PENGARUH EFEKTIVITAS SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA INDIVIDUAL PADA LEMBAGA PERKREDITAN DESA
ABSTRACT: The purpose of this
study was to test the effect of accounting information system effectiveness on
individual performance and to determine the moderating influence confidence in
the effectiveness of the accounting information system of individual
performance on Credit Institutions village in Tabanan district. This study was
conducted on 11 LPD in Tabanan district. Sample in this study are 33
respondents by purposive sampling techniques, namely the determination of the
sample based on the suitability of the characteristics and specific criteria.
Data collection methods used questionnaire. Data analysis technique used is the
technique of analysis moderating regression analysis (MRA). The results of the
study prove the positive effect on individual performance and confidence on SIA
to moderate the individual performance effectiveness of SIA on Village Credit
Institution in Tabanan district. This shows the better confidence on SIA will
increase the effectiveness of the SIA so that individual performance will
increase.
Penulis: I Made Dwi Darma
Artanaya, Gayatri
Kode Jurnal: jpakuntansidd160072
