PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA INDIVIDUAL DENGAN BUDAYA ORGANISASI SEBAGAI PEMODERASI
ABSTRACT: Implementation of
information systems in the organization will affect the performance of
individuals within the organization. This study aimed to examine the effect of
the application of accounting information system of individual performance and
to determine the moderating influence of organizational culture in the
application of accounting information system of individual performance in the
savings and credit cooperatives in the district of Tabanan. This research was
conducted at 24 savings and credit cooperatives in the district of Tabanan.
Sample selection is done by using purposive sampling method. Data collected
through questionnaires. The analysis technique used in this study are moderated
regession analysis. The study found that the application of the accounting
information system with positive impact on the performance of individual,
strengthens organizational culture influence the application of accounting
information systems on individual performance.
KEYWORDS: Individual
Performance, Application of Accounting Information Systems, Organizational
Culture
Penulis: Dewa Made Agung Putra
Wiguna, Ida Bagus Dharmadiaksa
Kode Jurnal;: jpakuntansidd160089
