User Technical Capability Moderate the Effect Computer- Based Accounting Information System on Individual Performance

ABSTRACT:This study aims to examine the effect of computer-based accounting information systems onindividual performance and to find out whether User Technical Capability can strengthen the effect ofcomputer-based accounting information systems on individual performance in savings and loan cooperatives inGianyar Regency. This research was conducted on 52 savings and loan cooperatives in Gianyar Regency. Thesamples taken was 52 samples with the sampling technique used was purposive sampling. Respondents in thisstudy were the chairman, treasurer, and cashier. Data collection methods were done by interview andquestionnaire methods. The data analysis technique used was the Simple Linear Regression analysis techniqueand the Moderating Regression Analysis (MRA) analysis technique. The findings of this study prove that thevariable computer-based accounting information system has a positive effect on individual performance. Thisstudy also provides results that the User Technical Capability variable strengthens the effect of computer-basedaccounting information systems on individual employee savings and loan cooperative performance inGianyarRegency.

KEYWORDS:User Technical Capability, Computer-Based Accounting Information System, IndividualPerformance