Authors:

Nyoman Notiasih, I Made Pande Dwiana Putra

Abstract:

“This study aims to empirically test the moderation of personal technical skills and training on the effect of technological sophistication on the effectiveness of the use of accounting information systems. The sample used is non-probability sampling, namely purposive sampling method using 100 respondents of employees and managers in the accounting department using SIA for more than one year. The data analysis technique used the Moderated Regression Analysis (MRA) test. Resulting in an analysis that the ability of personal engineering is able to moderate the effect of technological sophistication on the effectiveness of the use of SIA, training is able to moderate the effect of technological sophistication on the effectiveness of the use of SIA and technological sophistication has a positive effect on the effectiveness of using SIA. Keywords: Personal Technical Ability; Training; Technological Sophistication; Using SIA.”

Keywords

Personal Technical Ability; Training; Technological Sophistication; Using SIA.

Downloads:

Download data is not yet available.

References

  • Abhimantra, W. P., & Suryanawa, I. K. (2016). Analisis Faktor-Faktor Yang Memengaruhi Kinerja Sistem Informasi Akuntansi. E-Jurnal Akuntansi UniversitasUdayana,14 (3), 1782–1809. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/15022
  • Adisanjaya, K. (2017). Efektivitas Sistem Informasi Akuntansi Pada Mini Market. 7(1).
  • Al-Eqab, M., & Adel, D. (2013). The impact of IT sophistications on the perceived usefulness of accounting information characteristics among Jordanian listed companies. International Journal of Business and Social Science, 4(3), 145–155.
  • Chloe, J.M. (1996). The Relationship Among Performance Of Accounting Information System, Influence Factors, And Evolution Level Of Information Systems., Journal Of Management Information System, 12(4), pp.215-239.
  • Davis, J. (1985). A Technology Acceptance Model For Empirically Testing New End-User Information Systems: Theory And Results. Science, 146(3652), 1648–1655. https://doi.org/10.1126/science.146.3652.1648
  • Dharmawan, J., & Ardianto, J. (2017). Pengaruh Kemutakhiran Teknologi, Kemampuan Teknik Personal Sistem Informasi, Program Pelatihan Pengguna Dan Dukungan Manajemen Puncak Terhadap Kinerja Sistem Informasi Akuntansi. Jurnal ULTIMA Accounting, 9(1), 60–78. https://doi.org/10.31937/akuntansi.v9i1.588
  • Doll, W. J. and Torkzadeh, G. (1988). The Measurement of End-User Computing Satisfaction, 12(2), pp.259-274.
  • Dwirandra, A. A. N. B., & Astika, I. B. P. (2020). Impact Of Environmental Uncertainty, Trust And Information Technology On User Behavior Of Accounting Information Systems. Journal Of Asian Finance, Economics And Business,7(12),1215–1224. Https://Doi.Org/10.13106/Jafeb.2020.Vol7.No12.1215
  • Dwitrayani, M. C., Widanaputra, A. A. G. P., & Putri, I. G. A. M. A. D. (2017). Pengaruh Kecanggihan Teknologi Informasi, Partisipasi Manajemen, Budaya Organisasi Dan Kepuasan Pengguna Pada Efektivitas Sistem Informasi Akuntansi Bank Perkreditan Rakyat di Kabupaten Badung. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 6(1), 197–222.
  • Gillespie & Cecil. (1995). Accounting System Procedures and Methods, 3th edition, New Delhi. In Prentice Hall of India. Journal Of Management Information System
  • Govindarajan, V., & Gupta, A. K. (1985). Linking control systems to business unit strategy: impact on performance. Accounting, Organizations and Society, 10(1), 51–66. https://doi.org/10.1016/0361-3682(85)90031-5
  • Huber, G. P. (1990). A Theory of the Effects of Advanced Information Technologies on Organizational DeSign, Intelligence, and Decision Making. Academy of Management Review, 15(1), 47–71. https://doi.org/10.5465/amr.1990.4308227
  • Ismail, N. A. (2009). Factors Influencing AIS Effectiveness Among Manufacturing SMEs: Evidence From Malaysia. The Electronic Journal of Information Systems in Developing Countries, 38(1), 1–19. https://doi.org/10.1002/j.1681-4835.2009.tb00273.x
  • Krahel, J. P., & Vasarhelyi, M. A. (2014). AIS as a Facilitator of Accounting Change: Technology, Practice, and Education. Journal of Information Systems, 28(2), 1–15. https://doi.org/10.2308/isys-10412
  • Masadeh, M. (2012). Training, Education, Development and Learning: What Is the Difference? European Scientific Journal, 8(10), 62–68. http://eujournal.org/index.php/esj/article/view/163
  • Medina, J., Victoria, C., Jiménez, D. K., Mora, A., Victoria, C., Ábrego, M. S. D., & Victoria, C. (2014). Training in Accounting Information Systems for Users ’ Satisfaction and Decision Making. 5(7), 134–144.
  • Moqbel, M. A. (2014). The Impact Of Accounting Information Systems (AIS) On E-Commerce Analytical Study-Service Sector-Jordan ASE. Journal of Information Technology Management, 3(1), 62–80.
  • Nabizadeh, S. M., & Omrani, S. A. (2014). Effective Factors on Accounting Information System Alignment ; a Step towards Organizational Performance. International Journal of Scientific and Research Publications, 4(9), 1–5.
  • Puspitasari, N. W. N. G. J. (2017). Keterlibatan Dan Kemampuan Teknik Personal Pada Kinerja Sia Dengan Pendidikan Dan Pelatihan Sebagai Variabel Moderasi. E-Jurnal Akuntansi, 2017(1), 380–408.
  • Putra, P. B. V. K. (2021). Kecanggihan Teknologi dan Efektivitas Penggunaan Sistem Informasi Akuntansi dengan Kemampuan Teknik Personal dan Pelatihan sebagai Variabel Pemoderasi. 31(1), 233–245.
  • Putri, N. W. I. D. (2015). Pengaruh Kemampuan Teknik Personal , Program Pelatihan Dan Pendidikan , Insentif , Penerapan Sia. Akuntansi, 3, 582–592.
  • Putu Ardiwinata, I. G. N., & Sujana, I. K. (2019). Pengaruh Kemampuan Teknik Personal, Keterlibatan Pemakai, Pelatihan Dan Pendidikan Pada Kinerja Sistem Informasi Akuntansi. E-Jurnal Akuntansi, 27, 1867. https://doi.org/10.24843/eja.2019.v27.i03.p09
  • Ratnaningsih, K., & Suaryana, I. (2014). Pengaruh Kecanggihan Teknologi Informasi, Partisipasi Manajemen, Dan Pengetahuan Manajer Akuntansi Pada Efektivitas Sistem Informasi Akuntansi. E-Jurnal Akuntansi, 6(1), 1–16. https://ocs.unud.ac.id/index.php/Akuntansi/article/view/7775
  • Rokhman, S. (2016). Pengaruh Kecanggihan Tegnologi Informasi, Partisipasi Manajemen, Pengetahuan Manajer Akuntansi, Dan Komitmen Organisasional Pada Efektifitas Sistem Informasi Akuntansi.
  • Ruth, T. (2018). Pengaruh Kemampuan Teknik Personal, Pelatihan dan Pendidikan terhadap Efektivitas Penggunaan SIA Pada Rumah Sakit. E-Jurnal Akuntansi, 22(2), 1419–1444. https://doi.org/10.24843/EJA.2018.v22.i02.p22
  • Seviani, E. (2017). Pengaruh Kecanggihan Teknologi Informasi, Partisipasi Manajemen, Dan Pengetahuan Manajer Akuntansi Pada Efektivitas Sistem Informasi Akuntansi (Survei. Https://Ci.Nii.Ac.Jp/Naid/40021243259/
  • Spremic, M[Ario] & Jakovic, B. (2012). The Impact Of The Accounting Information System Usage On Companys ’ E-Business Efficiency. 23(1), 1067–1070.
  • Suartika, K. A., Luh, N., & Widhiyani, S. (2017). Kemampuan Teknik Personal Pada Efektivitas Penggunaan Sistem Informasi Akuntansi dengan Pendidikan Dan Pelatihan Sebagai Pemoderasi. E-Jurnal Akuntansi, 18(2), 1485–1512.
  • Wulandari, N. P. W., & Utama, I. M. K. (2016). Reputasi Kantor Akuntan Publik Sebagai Pemoderasi Pengaruh Profitabilitas Dan Solvabilitas Pada Audit Delay. E-Jurnal Akuntansi Universitas Udayana, 17(2), 1455–1484.
  • Yesa, T. A. P. (2016). Pengaruh Partisipasi Pemakai Terhadap Kinerja Sistem Informasi Akuntansi. E-Jurnal Akuntansi, 15(2), 1482–1509.

PDF:

https://jurnal.harianregional.com/akuntansi/full-70160

Published

2021-09-25

How To Cite

NOTIASIH, Nyoman; PUTRA, I Made Pande Dwiana. Moderasi Kemampuan Teknik Personal dan Pelatihan terhadap Pengaruh Kecanggihan Teknologi pada Efektivitas Penggunaan SIA.E-Jurnal Akuntansi, [S.l.], v. 31, n. 9, p. 2388-2400, sep. 2021. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-70160. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2021.v31.i09.p19.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 31 No 9 (2021)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License