PERAN PENDIDIKAN DAN PELATIHAN DALAM MEMODERASI PENGARUH SISTEM KOMPUTERISASI DAN KOMPETENSI PENGGUNA PADA KINERJA SIA

Abstract

Abstract: The Role of Education and Training in Moderating the Effects of Computerized
Systems and User Competence on SIA Performance. Revenue Agency has an important and
strategic role to increase regional income in Bali Province. Therefore, it needs to be supported
by an effective and efficient accounting information system. The purpose of this study was
to obtain empirical evidence of the influence of computerized systems and user competencies
on the performance of accounting information systems and to obtain empirical evidence of
the role of education and training in moderating the influence of computerized systems and
user competencies on the performance of accounting information systems at Bapenda in Bali
Province. The population in this study were all SIA users in Bapenda, Bali Province. The method
of determining the sample using a saturated sampling technique, so that the entire population
of 42 employees is used as the research sample. The analysis technique used is Moderated
Regression Analysis (MRA).