Factors Influencing the Performance of Accounting Information Systems with Education and Training as Moderating Variables

Abstract

This study aims to determine the influence of factors affecting AIS performance with education and training as moderating variables. Conducted at the Head Office of PT. Bank BPD Bali in 2024, the study utilized the SPSS program with Moderated Regression Analysis as the analytical tool. The number of respondents was 98 people selected through purposive sampling method. The results indicate that organizational size and its interaction with education and training do not significantly affect AIS performance. However, user involvement, personal technical skills, top management support, along with their interaction with education and training, significantly influence AIS performance.