The Effect of Accounting Information Systems Application on Employee Performance with Employee Integrity as a Moderating Variable: Evidence from Indonesia

Ria Rachmawati, Devi Lestari Pramita Putri, Rohmaniyah Rohmaniyah


This study aims to determine the effect of the application of accounting information systems on employee performance and to determine the effect of how employee integrity strengthens or weakens the relationship between the application of accounting information systems and employee performance. This type of research is quantitative. The sample used in this study was 33 respondents using a purposive sampling technique to determine the sample. The data analysis technique in this study used multiple linear regression test, which was first used in statistical testing using instrument tests and classical assumption tests. The conclusion of this study shows that partially the application of accounting information systems has a significant effect on employee performance. The employee integrity variable partially affects employee performance, and the Employee Integrity variable cannot moderate the relationship between the Application of Accounting Information Systems and Employee Performance.


Application of Accounting Information System; Employee Integrity; Employee Performance

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