E-Jurnal Akuntansi
Vol. 35 No. 12 (2025)

Factors Influencing the Performance of Accounting Information Systems with Education and Training as Moderating Variables

I Made Yoga Mahardika Raharja (Unknown)
Gede Juliarsa (Unknown)

Article Info

Publish Date
31 Dec 2025

Abstract

This study aims to determine the influence of factors affecting AIS performance with education and training as moderating variables. Conducted at the Head Office of PT. Bank BPD Bali in 2024, the study utilized the SPSS program with Moderated Regression Analysis as the analytical tool. The number of respondents was 98 people selected through purposive sampling method. The results indicate that organizational size and its interaction with education and training do not significantly affect AIS performance. However, user involvement, personal technical skills, top management support, along with their interaction with education and training, significantly influence AIS performance.

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Journal Info
E-Jurnal Akuntansi
Website

Abbrev

akuntansi

Publisher

Universitas Udayana

Subject

Economics, Econometrics & Finance

Description

E-JURNAL AKUNTANSI (EJA) E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the ...