Pengaruh Penggunaan Teknologi Informasi, Keahlian Pemakai, dan Intensitas Pemakaian terhadap Kualitas Informasi Akuntansi dengan Budaya Organisasi sebagai Variabel Moderasi | Jurnal Informatika Ekonomi Bisnis

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Pengaruh Penggunaan Teknologi Informasi, Keahlian Pemakai, dan Intensitas Pemakaian terhadap Kualitas Informasi Akuntansi dengan Budaya Organisasi sebagai Variabel Moderasi

Silka Gusdian Universitas Sriwijaya Tertiarto Wahyudi Universitas Sriwijaya Hasni Yusrianti Universitas Sriwijaya DOI: https://doi.org/10.37034/infeb.v6i1.804 Keywords: Use of Information Technology, User Expertise, Intensity of Use, Quality of Accounting Information, Organizational Culture Abstract The aim of this research is to analyze the influence of the use of information technology, user expertise, and intensity of use on the quality of accounting information with organizational culture as a moderating variable in the Palembang city regional work unit (SKPD). The sample for this research was 266 respondents as government employees in SKPD Palembang City. Data was collected through a questionnaire and obtained 167 respondents. Data analysis in this research uses a PLS-based Structural Equation Modeling (SEM) approach using Smartpls. The tests carried out are convergent validity test, validity and reliability test, discriminant validity test, R-Square test. To test the hypothesis, the data from the research questionnaire were analyzed using bootstrapping calculations. The research results show that the use of information technology, user expertise, and intensity of use have a positive effect on the quality of accounting information. Meanwhile, organizational culture cannot moderate the use of information technology, user expertise, and intensity of use on the quality of accounting information. The implication of this research is that it can provide practical benefits for regional work units in the city of Palembang. Another implication is to support the theory of reason action in the study. Downloads Download data is not yet available. References Astuti, A., Pinasti, E., & Bramasto, A. (2019). Pengaruh Budaya Organisasi dan Teknologi Informasi Terhadap Kualitas Sistem Informasi Akuntansi Pada PT. Inti (Persero). Jurnal Riset Akuntansi, 11(1), 1–15. DOI: https://doi.org/10.34010/jra.v11i1.1938 . Azizah Mirdin, A. 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Management Science Letters, 10(13), 2985–2992. DOI: https://doi.org/10.5267/j.msl.2020.5.027 .	Download Published 2024-03-31 Issue Vol. 6, No. 1 (March 2024) Section Articles How to Cite Gusdian, S., Wahyudi, T., & Yusrianti, H. (2024). Pengaruh Penggunaan Teknologi Informasi, Keahlian Pemakai, dan Intensitas Pemakaian terhadap Kualitas Informasi Akuntansi dengan Budaya Organisasi sebagai Variabel Moderasi. Jurnal Informatika Ekonomi Bisnis, 6(1), 80-90. https://doi.org/10.37034/infeb.v6i1.804 ACM ACS APA ABNT Chicago Harvard IEEE MLA Turabian Vancouver Download Citation Endnote/Zotero/Mendeley (RIS) BibTeX This work is licensed under a Creative Commons Attribution 4.0 International License.

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