THE EFFECT OF APPLICATION, MATURITY, AND EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEMS ON COMPANY PERFORMANCE WITH USAGE AS A MODERATION VARIABLE IN LARGE-SCALE MANUFACTURING COMPANIES IN PALEMBANG

Abstract

This study established the influence that the application, maturity, and effectiveness of accounting information systems had on the performance of the organization by employing benefits as moderating variables. This study was conducted using the Associative Research method. 35 people participated in the survey for this research. To collect information on this inquiry, a questionnaire was distributed to the participants. For testing the hypothesis, both multiple linear regression and moderated regression analyses were used. The results of this study suggest the following: (1) The implementation of SIA improves the performance of a company. (2) The level of experience gained through SIA can be useful to a company's overall success. (3) The effectiveness of SIA was a contributing factor in the positive development of the company's financial performance. Using the MRA in part by considering advantages as moderating effects: (1) the installation of SIA had an affect on the company's performance, resulting in a reduction in the usefulness of SIA (quasi-moderator). (2) The advantages offered by SIA helped reduce the negative effect that SIA's maturation had on the company's performance (pure moderation). (3) The efficiency of the SIA affects the company's performance, which in turn affects the value of the SIA (pure moderation). The applicability, maturity, and efficiency of SIA all contributed simultaneously to the improved performance of the company. Keywords: Performance, Application, Maturity, Effectiveness, Usefulness DOI： https://doi.org/10.35741/issn.0258-2724.58.1.65