Factors Influencing the Performance of Accounting Information Systems University Public Services Agency

In particular, this study aimed to determine the ability of organizational commitment and top management support to moderate the influence of factors such as: user capabilities, user workshops, formalization of IS development, IS controlling committee. Qualitative and quantitative data types from primary sources were collected by distributing questionnaires (which had met the validity and reliability tests) to 125 respondents throughout the Udayana University Public Service Board who were directly and actively involved in the implementation of SIAKU. Then the response data that has been collected is tabulated and then tested for compliance with the classical assumption test. Next, the model feasibility test and termination coefficient analysis were carried out, the research hypothesis was tested using the MRA technique. Based on the results of the MRA analysis that has been done, it can be concluded that personal capabilities and workshops / user training have a negative but not significant effect on AIS performance; organizational commitment and IS controlling committee have a positive and significant effect on AIS performance; IS development formalization and top management support has a positive but not significant effect on AIS performance; organizational commitment is able to moderate the influence of the IS controlling committee on AIS performance; organizational commitment is unable to moderate the influence of personal capabilities, workshops /training, formalization of IS development on AIS performance; top management support was not able to moderate the influence of personal capabilities, workshops /training, IS development formalization, and IS control committee on AIS performance.