Moderasi Kemampuan Teknik Personal dan Pelatihan terhadap Pengaruh Kecanggihan Teknologi pada Efektivitas Penggunaan SIA | Zendy

Nyoman Notiasih | Zendy; I Made Pande Dwiana Putra | Zendy

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Moderasi Kemampuan Teknik Personal dan Pelatihan terhadap Pengaruh Kecanggihan Teknologi pada Efektivitas Penggunaan SIA

Author(s) -

Nyoman Notiasih,

I Made Pande Dwiana Putra

Publication year - 2021

Publication title -

e-jurnal akuntansi

Language(s) - English

Resource type - Journals

ISSN - 2302-8556

DOI - 10.24843/eja.2021.v31.i09.p19

Subject(s) - sophistication , nonprobability sampling , moderation , test (biology) , sampling (signal processing) , psychology , computer science , social psychology , medicine , sociology , social science , environmental health , population , paleontology , filter (signal processing) , computer vision , biology

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.

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