PENGARUH EFEKTIVITAS PENGGUNAAN DAN KEPERCAYAAN TERHADAP TEKNOLOGI SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA INDIVIDUAL PADA PASAR SWALAYAN DI KOTA DENPASAR

MARIA M. RATNA SARI
Jurusan Akuntansi
Fakultas Ekonomi Universitas Udayana

ABSTRACT
This reseach intends to investigate yhe effect of usage effectiveness
and trust to accounting information systems (AIS) technology on individual
performance. Analysis is conducted aims multiple linier regression. Th
results show that usage effectiveness affects individual performance
positively and significantly, that is 51,7%. Futhermore, trust to AIS
technology also has positive an significant impact to individual
performance of 17,7%. This is strengthened by respondent answers who
have trust level on information system technology as high as 84%.
Simultaneusly, usage effect and trust affect individual performance
positively and significant with contribution 56,8%.

Keywords: usage effectiveness, trust, accounting information systems
(AIS) technology, individual performance.

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