PENGARUH PARTISIPASI PEMAKAI DAN KETIDAKPASTIAN TUGAS PADA KINERJA SIA DENGAN UKURAN ORGANISASI SEBAGAI VARIABEL MODERASI

  • Ni Putu Ayu Yuni Kurniawati Fakultas Ekonomi Dan Bisnis Universitas Udayana
  • A.A.N.B. Dwirandra Fakultas Ekonomi Dan Bisnis Universitas Udayana

Abstract

This purpose of this research was to prove empirically the effect of user participation and uncertainty tasks on accounting information system performance with organization size as moderating variable. Research was done in LPD in Ubud districts. Sample selection is done by using a sampling method saturated with total respondents 86 people consisting of Chief LPD, cashier, and accounting. The analysis technique used is multiple linear regression analysis and Moderated Regression Analysis (MRA). The results indicated that: 1) user participation  positively effect toward accounting information system performance in LPD Ubud districts, 2) uncertainty tasks negatively effect toward accounting information system performance in LPD Ubud districts, 3) organization size is able to moderate the impact of user participation on accounting information system performance in LPD Ubud district, and 4) organization size is not able to moderate the impact of uncertainty tasks on accounting information system performance in LPD Ubud district.

 

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Published
2017-05-15
How to Cite
KURNIAWATI, Ni Putu Ayu Yuni; DWIRANDRA, A.A.N.B.. PENGARUH PARTISIPASI PEMAKAI DAN KETIDAKPASTIAN TUGAS PADA KINERJA SIA DENGAN UKURAN ORGANISASI SEBAGAI VARIABEL MODERASI. E-Jurnal Akuntansi, [S.l.], v. 19, n. 2, p. 1174-1201, may 2017. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/27401>. Date accessed: 21 nov. 2024.
Section
Articles

Keywords

user participation, uncertainty tasks, organization size, accounting information system performance