I Gusti Ayu Suputeri
Fakultas Ekonomi dan Bisnis Universitas Udayana

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Pengaruh Kemampuan Teknik Personal Pada Efektivitas Penggunaan SIA Dengan Budaya Organisasi Sebagai Variabel Pemoderasi I Gusti Ayu Suputeri; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 26 No 2 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v26.i02.p07

Abstract

The purpose of this study was to determine the effect of personal technical abilities on the effectiveness of the use of accounting information systems with organizational culture as moderating variables. The population in this study was 19 hospitals in the city of Denpasar and research samples were taken using non probability sampling. Respondents in this study amounted to 131 employees. Data collection is done by distributing questionnaires. The data analysis technique used is the analysis of Moderated Regression Analysis (MRA). The results of this study indicate that the personal technique ability variable has a positive effect on the effectiveness of the use of accounting information systems and organizational culture variables able to strengthen the influence of personal technical skills on the effectiveness of the use of accounting information systems. Keywords: personal technical skills, SIA