PENGARUH DUKUNGAN MANAJERIAL PUNCAK DAN KEPERCAYAAN ATAS TEKNOLOGI SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA INDIVIDUAL DENGAN KEMUDAHAN PENGGUNAAN SEBAGAI VARIABEL MODERASI

This research is aimed to determine the effect of top management support
and reliance in the accounting information system technology to individual
performance and Ease of Use as a moderating variable. Sampling was purposive
sampling method. Samples were obtained were 112 respondents part employee
accounting or financial services company in the city of Yogyakarta and Sleman.
Respondents were asked to complete a questionnaire that was given in the form of
a questionnaire.
The questionnaire was tested with reliability test and validity test. The next
testing of classical assumptions covers multicollinearity test, the normality test
and heteroscedasticity test. Test hypothesis in this research using a multiple linear
regression test by using the Moderate Regression Analysis (MRA) or test the
interaction with the program Statistical Package for Social Sciences (SPSS)
version 15.0 for windows evaluation.
The results showedthattop management supportdoes noteffect
onindividual's performance. reliance in theaccounting
informationsystemtechnologyaffectsindividual performance. Easeof usedoes
notmoderate the relationshipof top managementsupportaboveaccounting
informationsystemtechnologytoindividual performance. Easeof usemoderate the
relationshipof trustover theaccounting informationsystemtechnologytoindividual
performance.
Keywords: top management support, trust, accounting information systems
technology, individual performance and ease of use.