Ease Of Use Of Ais Moderates The Influence Of User Technical Skills And Intellectual Intelligence On Employee Performance

Authors

  • Ni Putu Riska Antari Faculty of Economics and Business, Universitas Udayana, Indonesia
  • Ni Luh Sari Widhiyani Faculty of Economics and Business, Universitas Udayana, Indonesia

DOI:

https://doi.org/10.24843/EJA.2024.v34.i12.p14

Keywords:

User Technical Ability, Intellectual Intelligence, Ease and Use of AIS and Employee Performance

Abstract

The study aims to empirically examine the relationship between user
technical ability and intellectual intelligence on employee performance at the
Bangli Regency People's Economic Bank with the ease of use of accounting
information systems as a moderating variable. The study population
included all employees of BPR Bangli Regency totalling 134 people, with 52
people involved in terms of AIS. The sampling method is nonprobability
sampling with purposive sampling technique. The data were analysed using
the Moderated Regression Analysis (MRA) technique. The results showed
that user technical ability had no effect on employee performance and
intellectual intelligence had a positive influence on employee performance.
Ease of use of AIS is also proven to be able to moderate the influence of these
two factors on employee performance.

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Published

18-10-2026

Issue

Section

Articles

How to Cite

Ease Of Use Of Ais Moderates The Influence Of User Technical Skills And Intellectual Intelligence On Employee Performance . (2026). E-Jurnal Akuntansi, 34(12). https://doi.org/10.24843/EJA.2024.v34.i12.p14