PENGARUH PARTISIPASI PEMAKAI SISTEM INFORMASI AKUNTANSI, DUKUNGAN MANAJEMEN PUNCAK, DAN PENDIDIKAN DAN PELATIHAN PADA KINERJA SISTEM INFORMASI AKUNTANSI DENGAN KOMPLEKSITAS TUGAS SEBAGAI VARIABEL PEMODERASI

I Kadek Muliana (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Herkulanus Bambang Suprasto (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Ni Made Dwi Ratnadi (Fakultas Ekonomi dan Bisnis Universitas Udayana)

E-Jurnal Ekonomi dan Bisnis Universitas Udayana
VOLUME.06.NO.06.TAHUN 2017

This research was aimed to examine and obtain empirical evidence the effect of user accounting participation information system, top management support, and education on the performance of accounting information system with the complexity of the task as moderating variable. The place of research conducted at a banjar’s cooperative in Gianyar regency. The techniques of data collection using questionnaires. The samples used 60 cooperatives were selected use the method of sampling non probability with purposive sampling technique. Data analysis techniques used multiple linear regression analysis moderation regression analysis (MRA). The results obtained are user participation accounting information systems positive effect on the performance of accounting information systems, top management support positive effect on the performance of accounting information systems, education and training have positive influence on the performance of accounting information systems.