FACTORS THAT IMPACT THE PERFORMANCE OF ACCOUNTING INFORMATION SYSTEM USERS IN SAVING AND LOAN COOPERATIVES IN TABANAN DISTRICT

Ariska Gayatri Darma Putri, I Dewa Nyoman Wiratmaja

Abstract: The purpose of this study was to determine the effect of the effectiveness of the application of accounting information systems, emotional intelligence, work culture, and perceived usefulness on the performance of users of accounting information systems in the Savings and Loans Cooperative, Tabanan District. The research method used in this study is a quantitative approach in the form of associative causality. This research was conducted in 28 Savings and Loan Cooperatives in Tabanan District that already use electronic data processing. This study uses a sampling method with purposive sampling, namely a sampling technique with certain considerations/criteria. The number of samples used were 84 employees of the Savings and Loans Cooperative. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it was found that the effectiveness of the application of accounting information systems, work culture and perceived usefulness had a positive effect on the performance of users of accounting information systems, while emotional intelligence had no effect on the performance of users of accounting information systems in the Savings and Loans Cooperative, Tabanan District.

Keywords: accounting information system, emotional intelligence, work culture, perceived usefulness, performance of users of accounting information systems.

Title: FACTORS THAT IMPACT THE PERFORMANCE OF ACCOUNTING INFORMATION SYSTEM USERS IN SAVING AND LOAN COOPERATIVES IN TABANAN DISTRICT

Author: Ariska Gayatri Darma Putri, I Dewa Nyoman Wiratmaja

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

Research Publish Journals

Vol. 9, Issue 1, April 2021 - September 2021

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FACTORS THAT IMPACT THE PERFORMANCE OF ACCOUNTING INFORMATION SYSTEM USERS IN SAVING AND LOAN COOPERATIVES IN TABANAN DISTRICT by Ariska Gayatri Darma Putri, I Dewa Nyoman Wiratmaja