Pengaruh Efektivitas Sistem Informasi Akuntansi Pada Kinerja Karyawan dengan Budaya Organisasi Sebagai Variabel Mediasi

Abstrak

The purpose of this study is to determine the effectiveness of accounting information systems with organizational culture as a variable mediation influence or not on employee performance by applying the model of Technology Acceptance Model (TAM) and Theory of Attitude and Behavior. This research takes place in LPD Abiansemal Sub-District. The number of samples taken as many as 102 people associated with the accounting information system, with sampling method used is nonprobability sampling method is purposive sampling. Data collection was done by distributing questionnaires to LPD in Abiansemal Sub-district. The analysis technique uses path analysis. The result of this research shows that the effectiveness variable of accounting information system has a positive effect and significantly influence to employee performance, effectiveness variable of accounting information system has positive influence and significant influence to organizational culture, organizational culture variable have positive effect and significant to employee performance. The results also indicate that organizational culture can mediate the effect of effectiveness of accounting information system on the performance of LPD employees of Abiansemal Sub-district.

Keywords:   Technology Acceptance Model, Theory of Attitude and Behavior, Effectiveness of Accounting Information System, Organizational Culture, Employee.