Analysis of Accounting Information System Performance

Abstract

This study aims to examine the participation of users of Accounting Information Systems (AIS), top management support, education and training on AIS performance. This study also aims to examine the complexity of the task affecting the relationship between AIS user participation, top management support, education and training on AIS performance. This research was conducted at the Tiara Dewata Supermarket with a population of 214 employees. The method of determining the sample using the Slovin formula with 146 participants. The data collection method used a questionnaire with a sample determination technique, namely proportionate stratified random sampling. The data collected was processed using The Structural Equation Modeling (SEM) with the AMOS application. The results of this study indicate that AIS user participation and education and training have a positive effect on AIS performance. However, top management support has no effect on SIA's performance. The results also show that task complexity strengthens the positive influence of AIS user participation on AIS performance. However, task complexity did not moderate the relationship of top management support and education and training on AIS performance.

Keywords: Accounting Information System Performance

DOI: 10.7176/RJFA/13-14-05

Publication date:August 31^st 2022