Effectiveness of Accounting Information Systems, User Technical Capabilities, Use of Information Technology and Employee Performance

Authors

  • Ni Kadek Listiani Faculty of Economic and Business, Udayana University, Indonesia
  • I Ketut Yadnyana Faculty of Economic and Business, Udayana University, Indonesia

DOI:

https://doi.org/10.24843/

Keywords:

AIS Effectiveness, User’s Technical Ability, IT Use, Employee Performance

Abstract

The aim of this research is to empirically prove the influence of the
effectiveness of accounting information systems, users' technical
abilities and the use of information technology on employee
performance. This research was conducted at 16 KSU units in Susut
District. The population in this study was 74 people, with the sample
determination method using purposive sampling so that a sample of 52
samples was obtained. Data collection was carried out using interview
methods, questionnaires with a 5-point Likert Scale, and observation
using data analysis techniques, namely multiple linear regression
analysis with the help of SPSS version 25 software. The results of this
research show that the effectiveness of the accounting information
system, the user's technical abilities and the use of information
technology have an influence positive and significant on employee
performance.

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Published

18-10-2026

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How to Cite

Effectiveness of Accounting Information Systems, User Technical Capabilities, Use of Information Technology and Employee Performance. (2026). E-Jurnal Akuntansi, 34(2). https://doi.org/10.24843/