Pengaruh Keterlibatan Pemakai Dan Kemampuan Teknik Personal Pada Kinerja SIA Dengan Locus Of Control Sebagai Variabel Moderasi

Abstract

Utilization of information systems will provide convenience for system users so that
they will produce information that is accurate, reliable, timely and relevant. The
population in this study were all employees of Village Credit Institutions in the Abiansemal
District, Badung Regency, totaling 309 people. Determination of the sample using Slovin
formula, the number of samples is 76 samples. The data analysis technique used in this
study is moderating regression analysis (MRA). The results showed that user involvement
and personal technical ability had a positive effect on AIS performance, locusof control
strengthened the relationship between user involvement and accounting information
system performance and locus of control strengthened the relationship between personal
technical ability and the accounting information system performance.