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

I Gusti Ngurah Ariyanatha (Fakultas Ekonomi dan Bisnis , Universitas Udayana, Bali)
Ketut Alit Suardana (Fakultas Ekonomi dan Bisnis, Universitas Udayana, Denpasar - Bali)

Buletin Studi Ekonomi
VOL.24.NO.1.FEBRUARI 2019

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