Abstract
This study aims: To determine the effect of the application of accounting information system of individual performance in the regional work units. By testing the validity discriminate PLS associated with the principle that the gauges (manifest variables) distinct constructs should not be correlated with the height, the information technology that is implemented in the organization should be able to provide benefits to the individual and organizational performance and provide comfort for the wearer. Information technology can benefit the individual and organizational performance is an information technology that can be applied easily. The way to test the validity of discriminates with reflexive indicators by comparing the square root of AVE for each construct with the correlation between the constructs in the model. Good discriminate validity was shown on the square root of AVE for each construct is greater than the correlation between the constructs in the model Fornell and Larcker and results of SIA1 to SIA8 otherwise well. Limitations of research is conducted still b M any factors in the implementation of other information systems that could affect the company's performance, but not used and researched in this study. Future studies are expected to incorporate these factors to be studied, for example, the level of consumer confidence, the level of competence, ease of use of information systems, the benefits of the system information.
Highlights
One result of the development of information technology is widely used by the organization to carry out its operational activities is the information system
Descriptive statistics provide a picture or description of a data seen from the average value, median mode is standard deviation, variance, maximum, minimum, sum, range, kurtosis and skewness, Ghozali (2006: 19), Analysis of Partial Least Square (PLS), methods of data analysis used in this study is Partial Least Square (PLS) .Partial Least Square (PLS) is a multivariate analysis technique that is used to project a linear relationship between the variables of observation (Hand et al, 2012)
It can be concluded that the indicator forming construct Accounting Information Systems, Individual Performance, Average Variance Extracted (AVE) for each - each construct is in Accounting Information Systems = 0624; Individual Performance = 0.930, already has a value above 0.50, meaning that both constructs are categorized valid
Summary
One result of the development of information technology is widely used by the organization to carry out its operational activities is the information system. Related research on accounting information systems has been carried out and had mixed results as research conducted by Tri (2008), indicates that the application of accounting information system has a positive and significant impact on the performance of individuals in Malang City Government. This shows that the better the applicable accounting information systems within an organization, increasing the performance of individuals within the organization. Different results shown by Hand (2007) states that the interest in the use of SI (System Information) not significant effect on use information System
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