Sustainability and Performance of Accounting Information Systems: Evidence service organization

Abstract

This study aims to determine the factors that influence the sustainability of accounting information system performance with information technology as a moderating variable. This study was conducted at PT. Bank Jateng, Semarang Main Branch using quantitative methods with primary data sources obtained from distributing questionnaires. Respondents in this study were selected based on a purposive sampling method of 78 employees who work using accounting information systems. we find that employees who have personal technical skills and follow training and education leads to positive sustainability for Accounting Information System performance. This study contributes to the literature and contributes managerial information about information technology to the company. The results of hypothesis testing with multiple linear regression analysis indicate that user participation, personal technical skills, training and education programs have a positive effect on accounting information system performance. Information technology as a moderating variable cannot moderate the effect of user participation, personal technical skills, training and education programs on accounting information system performance.