JIA (Jurnal Ilmiah Akuntansi)
Vol 8 No 1 (2023)

Determinants of the Effectiveness of Accounting Information Systems with Asta Brata as Moderating Variables

Ni Putu Ayu Astiti Sari (Mahasiswa)
Gede Adi Yuniarta (Universitas Pendidikan Ganesha)
I Gusti Ayu Purnamawati (Universitas Pendidikan Ganesha)



Article Info

Publish Date
31 Aug 2023

Abstract

This study aims to examine and analyze the effect of transformational leadership, internal control, employee performance, and work experience on the effectiveness of accounting information systems with Asta Brata as the moderating variable at Dharma Kerti Tabanan Hospital. The population in this study was 155 employees, with a sample of 107 employees who use accounting information systems. The analytical method used is SEM using the Smart PLS 3.0 program. The results showed that transformational leadership, internal control, employee performance, and work experience had a positive and significant effect on the effectiveness of the accounting information system. Asta Brata can moderate the effect of transformational leadership and internal control on the effectiveness of accounting information systems, but Asta Brata has not been able to moderate the effect of employee performance and work experience on the effectiveness of accounting information systems at Dharma Kerti Tabanan Hospital.

Copyrights © 2023






Journal Info

Abbrev

JIA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Akuntansi (JIA) is a journal that is managed and published by Accounting Department, Faculty of Economics, Ganesha University of Education (Undiksha). JIA is published twice a year, in June and December. JIA aims to be a media dissemination of research and thought results in the field ...