PENGARUH PELATIHAN DAN PENDIDIKAN, DUKUNGAN MANAJEMEN PUNCAK DAN KEMAMPUAN TEKNIK PEMAKAI SIA PADA KINERJA INDIVIDUAL

Abstrak

The success of accounting information systems can be measured by several factors, one of which is individual performance. The performance of individual employees is the key to the success of the company in achieving a goal and meet the needs of the community. Performance is a description of the level of achievement of program, activity, and policy implementation in realizing the goals, goals, vision and mission in the organization. This study aims to determine the effect of training and education, top management support and technical skills of SIA users on individual employee performance. Training is the process of improving employee knowledge and skills. Top management support can be interpreted as an activity. The ability of the user technique can be interpreted as the average level of education or one's experience. The population in this research is 64 savings and loan cooperatives and sample of 30 savings and loan cooperatives in Karangasem regency determined by purposive sampling method. Respondents in this study amounted to 90 employees of users of Accounting Information System. Data collection in this study using interview and questionnaire. Data were analyzed using multiple linier regression analysis technique. The results of this study indicate that training and education, top management support and technical skills of SIA users have a positive effect on individual employee performance in Karangasem regency. The higher level of training and education, top management support, and technical skills of SIA users will improve individual employee performance.