The Effect of the Effectiveness of Accounting Information System and Use of Accounting Information Technology on Individual Performance - The Effect of Computer User Expertise as a Moderating Variable

Sep 10, 2026

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Study examining how the effectiveness of accounting information systems and the use of accounting information technology affect individual performance, with computer user expertise acting as a moderating variable. Research targets employees of CV. Mahli Baru Retailindo in Banda Aceh and Greater Aceh, using questionnaire responses as primary data and documents as secondary data. Data are analyzed using multiple linear regression. Findings indicate joint and separate effects from system effectiveness, technology use, and user expertise, and show that computer user expertise shapes the relationship between those two factors and individual performance.

LanguageEnglish

CategoryGeneral

FormatPDF

Pages7

Reading Time3 min

AccessFree to download

Introduction

Accounting information systems and individual performance

Technology use in CV. Mahli Baru Retailindo

Problems and research rationale

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Global Academic Journal of Economics and Business, 2019; 1(2) 65-71
DOI: 10. 36348/gajeb.2019.v01i02 .005
Avilable online at [https://gajrc.com/](https://gajrc.com/) | | | | | | | | | | ISSN:2706-9001(P)
2707-2584(O) | | Research Article
The Effect of the Effectiveness of Accounting Information System and Use of Accounting Information Technology on Individual Performance with Computer User Expertise as a Moderating Variable (Survey on Cv. Mahli Baru Retailindo, Banda Aceh, Indonesia)
Musli m A1. Djalil1, Ridwan Ibrahim1 and Jalalus Sayuti*1
1Magister of Accountancy, Faculty of Economics and Business Universitas Syiah Kuala, Banda Aceh, Indonesia | | | | | | *Corresponding Author
Jalalus Sayuti
Article History
Received: 24.11.2019
Accepted: 23.12.2019
Published: 30.12.2019 | Abstract: This study aims to examine the effect of the effectiveness of accounting information systems, the use of accounting information technology and the expertise of computer users together on individual performance. This study also aims to examine the effect of computer user expertise on the relationship between the effectiveness of accounting information systems and the use of accounting information technology with individual performance on CV. Mahli Baru Retailindo. The populations in this study were employees at CV. Mahli Baru Retailindo, which numbered 13 outlets in Banda Aceh City and Greater Aceh. In this study, the sources used are primary data and secondary data. Primary data obtained from the results of questionnaires answers to research respondents, while secondary data obtained from other documents. While the research data collection techniques are carried out by documentation techniques. The analytical method used is Multiple Linear Regression Analysis. The results showed that the effectiveness of accounting information systems, the use of accounting information technology and computer user expertise both jointly and separately had an effect on individual performance on the CV. Mahli Baru Retailindo. The next results show that computer user expertise influences the relationship between the effectiveness of accounting information systems and the use of accounting information technology with individual performance on CV. Mahli Baru Retailindo) .
Keywords: Individual Performance, Effectiveness of Accounting Information Systems, Use of Accounting Information Technology, Computer User Expertise. | | | | | Copyright @ 2019: This is an open-access article distributed under the terms of the Creative Commons Attribution license which permits unrestricted use, distribution, and reproduction in any medium for non commercial use (NonCommercial, or CC-BY-NC) provided the original author and source are credited. | | | | | | INTRODUCTION
The current era of globalization has resulted in increasingly rapid technological developments. This of course results in increasing competition in the business world. The superiority of competitiveness that can be created by a company can be achieved in oneway, namely to improve its individual performance. Improving individual performance in a company certainly cannot only be influenced by one factor. There are other factors that influence it, one of which is the understanding of information systems and the use of technology (Parjanti, Hendra and Nurlela, 2014) .
The technological developments that occur today are very rapidly developing | | compared to the past. The development of data processing is one of the influences of the communication technology. The development of information systems is very important because Accounting Information Systems (SIA) are computerized based applications that process corporate data into information systems that are useful for decision making to solve problems faced by companies (Srimindarti and Puspitasari, 2010) .
Problems related to individual performance were al

FAQs

What factors are investigated in relation to individual performance?

The study investigates the effectiveness of accounting information systems and the use of accounting information technology, with computer user expertise as a moderating variable.

How is data collected for the study?

Primary data come from questionnaire answers given by research respondents, while secondary data come from other documents.

What analytical method is used to test the relationships?

The study uses multiple linear regression analysis.

Sep 10, 2026

Upload by McQueen