Abstract: The usefulness of IT has a positive effect on the AIS performance, but it’s not always linear that suspected contingency approach, two of them are internal control system and effectiveness of IT. The purpose of this study was to determine the role of moderating internal control system and effectiveness of IT on the influence of use IT on the AIS performance. This research was conducted at a tour & travel company called TMS Tours. The sample collection technique in this study is the saturation sample technique, so the number of respondents are 35 people who use AIS. Data collection method by questionnaire and interview. The data analysis technique is Moderated Regression Analysis (MRA). The results of the study that the use of IT affects the AIS performance, internal control system and the effectiveness of IT moderates the effect uses IT on the AIS performance.
Keywords: Uses IT; Internal Control System; the Effectiveness of IT; AIS performance.
Title: Moderation of Internal Control System and Effectiveness of IT on the Effect of Uses IT on AIS Performance
Author: Putu Pradnyani, A.A.N.B Dwirandra, I Gst Ayu Eka Damayanthi, Ida Bagus Putra Astika
International Journal of Management and Commerce Innovations
ISSN 2348-7585 (Online)
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