PENGARUH PENGEMBANGAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI DENGAN KOMPLEKSITAS TUGAS SEBAGAI VARIABEL MODERASI (Studi Empiris Pada BUMN Di Kota Palangkaraya)

Abstract

This study aims to determine the development of accounting information systems on the performance of accounting information systems with task complexity as a moderating variable. This study uses data collection techniques using questionnaires and Google Form as data and information collection, the sample is selected using the purposive sampling method. The sample selection criteria in this study are state-owned companies in Palangka Raya City and employees or employees who use accounting information systems at state-owned companies in Palangka Raya City. The samples obtained were 60 respondents from 20 companies that were the research samples. The statistical method used is descriptive statistics, validity test, reliability test and hypothesis test. The results of this study indicate that the Accounting Information System Development has a significant effect on the Performance of the Accounting Information System. Meanwhile, the development of accounting information systems on the performance of accounting information systems with task complexity as a moderating variable has a significant effect.