Effectiveness of Accounting Information Systems, User Technical Capabilities, Use of Information Technology and Employee Performance

Ni Kadek Listiani (Faculty of Economic and Business, Udayana University, Indonesia)
I Ketut Yadnyana (Faculty of Economic and Business, Udayana University, Indonesia)

E-Jurnal Akuntansi
Vol. 34 No. 2 (2024)

The aim of this research is to empirically prove the influence of theeffectiveness of accounting information systems, users' technicalabilities and the use of information technology on employeeperformance. This research was conducted at 16 KSU units in SusutDistrict. The population in this study was 74 people, with the sampledetermination method using purposive sampling so that a sample of 52samples was obtained. Data collection was carried out using interviewmethods, questionnaires with a 5-point Likert Scale, and observationusing data analysis techniques, namely multiple linear regressionanalysis with the help of SPSS version 25 software. The results of thisresearch show that the effectiveness of the accounting informationsystem, the user's technical abilities and the use of informationtechnology have an influence positive and significant on employeeperformance.