Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Kinerja Pegawai dengan Kompetensi Pegawai sebagai Variabel Pemoderasi: Studi pada Pegawai Diskominfo Kabupaten Badung

Made Bella Janetti; Made Oka Candra Andreana

doi:10.59024/jumek.v4i3.819

Authors

Made Bella Janetti Universitas Udayana
Made Oka Candra Andreana Universitas Udayana

DOI:

https://doi.org/10.59024/jumek.v4i3.819

Keywords:

Accounting Information System, Employee Performance, Employee Competence, Moderated Regression Analysis, Public Sector

Abstract

Employee performance is an important indicator of effective public sector governance. The implementation of an Accounting Information System (AIS) provides accurate and timely information that supports organizational performance, while employee competence is expected to optimize system utilization. This study aims to examine the effect of Accounting Information System implementation on employee performance, with employee competence as a moderating variable at the Department of Communication and Informatics of Badung Regency. A quantitative approach with an associative research design was employed. The study involved 30 respondents selected through purposive sampling. Data were collected using Likert-scale questionnaires and analyzed through simple linear regression and Moderated Regression Analysis (MRA). The results indicate that the implementation of the Accounting Information System has a positive effect on employee performance. However, employee competence does not moderate the relationship between Accounting Information System implementation and employee performance. These findings suggest that although the system has been effectively implemented, differences in employee competence are insufficient to strengthen its influence on performance. Therefore, improving employee performance depends primarily on effective system implementation rather than on variations in employee competence.

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