PENGARUH KUALITAS SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN DENGAN INOVASI SEBAGAI VARIABEL MEDIASI

Authors

  • Natalia Hadiani, Djoko Kristianto & Muhammad Rofiq Sunarko

Abstract

The purpose of this study is to analyze of: 1) the effect of accounting
information system quality on employee performance 2) the effect of accounting
information system quality to innovation 3) the effect of innovation on employee
performance 4) the effect of quality of accounting information system onemployee
performance with innovation as mediation variable. This research is a survey on
employee of finance and administration CV The Group's New Hope in Surakarta
amounts to 35 people and all of them are sampled by census technique. This type of
data used qualitative and quantitative data. Data source uses primary data and
secondary data. Methods of data collection used questionnaires and literature study.
Data analysis technique used path analysis. The results showed that the quality of
Accounting Information System has a positive and significant effect on employee
performance. Quality Accounting Information System has a positive and significant
effect on innovation. Innovation has a positive and significant effect on employee
performance. Quality Accounting Information System has a positive and significant
effect on employee performance with innovation as a mediation variable.
Keywords: quality of Accounting Information System, innovation, employee
performance

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Published

2017-12-09

Issue

Vol. 13 No. 3 (2017): Akuntansi dan Sistem Teknologi Informasi

Section

Artikel

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