Research of Accounting and Governance

p-ISSN/e-ISSN: 2985-8143/2985-8151
Homepage: https://sanscientific.com/journal/index.php/rag/
1(1) 23-32 (2023)
DOI: https://doi.org/10.58777/rag.v1i1.12

Research Paper

The Influence of Personal Technical Ability and Work

Experience on the Effectiveness of Using Accounting
Information Systems with an Educational Background as
Moderation
Amelia Fitria1, Imelda Sari2*
1,2
Faculty of Economics and Business, YARSI University
Corresponding author: Imelda Sari ([email protected])

Abstract
This study aimed to determine the effect of personal technical ability and work experience on the
effectiveness of using accounting information systems with an educational background as a
moderator. This research was conducted at PT Komatsu And Marketing Support Indonesia. The
research sample consisted of 45 employees of PT Komatsu And Marketing Support Indonesia
employees. The sampling technique uses a saturated sampling method where the entire population is
used as a research sample. The research findings indicate that personal technical skills and work
experience positively impact the effectiveness of accounting information systems. Meanwhile, the
relationship between personal technical ability and work experience on the effectiveness of using
accounting information systems is not moderated by educational background.

Keywords: Personal Engineering Capability, Work Experience, Effectiveness Of Using Accounting

Information Systems, Education Background.

Abstrak
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kemampuan teknis personal dan
pengalaman kerja terhadap efektivitas penggunaan sistem informasi akuntansi dengan latar belakang
pendidikan sebagai moderator. Penelitian ini dilakukan di PT Komatsu And Marketing Support
Indonesia. Sampel penelitian ini terdiri dari 45 karyawan PT Komatsu And Marketing Support
Indonesia. Teknik pengambilan sampel menggunakan metode sampling jenuh dimana seluruh
populasi dijadikan sebagai sampel penelitian. Temuan penelitian menunjukkan bahwa keterampilan
teknis pribadi dan pengalaman kerja memiliki dampak positif terhadap efektivitas sistem informasi
akuntansi. Sedangkan hubungan antara kemampuan teknis personal dan pengalaman kerja terhadap
efektivitas penggunaan sistem informasi akuntansi tidak dimoderasi oleh latar belakang pendidikan.

Kata Kunci: Kemampuan Teknik Personal, Pengalaman Kerja, Efektivitas Penggunaan Sistem
Informasi Akuntansi, Latar Belakang Pendidikan.

JEL Classification: I2, P4

How to cite: Fitria, A., Sari, I., (2023). The Influence of Personal Technical Ability and Work Experience on
the Effectiveness of Using Accounting Information Systems with an Educational Background as
Moderation, Research of Accounting and Governance (RAG) 1(1), 23-32

This is an open-access article under the CC-BY-SA international license

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1. Introduction
Companies must compete in the current era of globalization. Many new businesses have emerged
in the industry, and the current economic climate has resulted in fierce competition among them.
Within the company, competition drives each company to improve its performance in order to
meet goals. Companies must make the most of their existing capabilities to excel in today's
increasingly competitive environment.

Managers must be able to maintain the company's viability and control the organization for the
company's goals to be met. Managers require accounting information as a basis for evidence of
responsibility in managing the company when making decisions and determining how far the
company can survive. Many other parties require accounting information in addition to managers
as a tool for decision-making. The report is required by at least two internal and external parties.
Internal parties are those within the company, such as managers, directors, and employees.
External parties include the company's owners, creditors, and the government on which it is based.

Accounting information is critical for understanding a company's or organization's financial

situation. The financial report is an example of accounting information that is both necessary and
important. Accounting information systems have a significant impact on business success.
Accounting information systems can assist companies in preparing financial reports that require
precision and accuracy.

The success of the accounting information system in realizing information in a timely, accurate,
and reliable manner is defined as its effectiveness (Ratnaningsih, 2016). The success of the
performance between the system and the user is critical to the effectiveness of the accounting
information system (user). The possibility of system failure within a company can reduce the
inefficiency of the accounting information system.

Top management, also known as executive management, is one factor that influences the
effectiveness of accounting information systems. Top management (top management) is also
known as the executive officer, whose job is to plan the company's activities and strategies in
general and direct the company's operations (Akhmad & Moh, 2013). Top management is
responsible for setting the company's goals and establishing operational policies to ensure the
company's performance runs smoothly.

Personal technical ability is the ability to use it to complete tasks. The greater the user's technical
ability with the information system he owns, the more familiar he is with the information system
in terms of the accounting information system used. So that the user uses the accounting
information system to complete his tasks more frequently, which can increase user satisfaction with
the accounting information system used user. companies (Dharmawan & Ardianto, 2017).
Work experience refers to a person's ability that has been applied to his work in the past and the
present. Work experience will also influence the long-term viability of an information system.
Work experience is very useful for someone doing work because having enough work experience
will improve that person's performance. Sufficient knowledge and ability will motivate users to
assess their ability to analyze and express ideas (Ilham, 2022).

The accounting information system will be effective if it is offset by a training program to produce
more mature and competent abilities. This situation should be held for employees in running the
computerized accounting information system so that employees are more skilled in using the
existing system and that the training program will benefit companies and system users in carrying
out company operations (Ramadhan et al., 2019).

Because of their extensive educational background, they can also provide useful knowledge.
Educational background influences the use of accounting information systems in businesses.
Education significantly impacts a person's ability to absorb modern technology and develop the
capacity for long-term growth and development. Someone with a high level of education will
impact his mindset, attitude, and behavior. Higher education, higher quality education, and having
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skills that supplement formal education allow them to earn higher profits (Hendrayani, 2020).

Several previous researchers have researched the effectiveness of using accounting information
systems, including Kusumawati & Ayu (2019) and Wahyuni et al. (2018), which show that
individual performance and personal technical abilities have a positive effect on the effectiveness
of accounting information systems. Work experience has no bearing on the effectiveness of
accounting information systems. Sitorus (2017) found that educational background and accounting
knowledge significantly impact the use of accounting information systems in subsequent research.
According to Indrianto & Suputra's (2020) research, personal techniques have a significant positive
effect on the effectiveness of using SIA. The involvement of users has a significant positive effect
on the effectiveness of SIA. Personal technical ability and user involvement are strengthened by
training in the effective use of an AIS.

2. Literature Review and Hypothesis

According to Dharmawan & Ardianto (2017), personal technical ability is the user's ability to
complete the tasks assigned. TAM theory is a related theory about information systems that
includes a model of individual attitudes toward accepting and using technology. TAM explained
that benefits and convenience influence individual attitudes toward accepting and using
technology. According to the theory, the more a person understands the benefits of using the SIA,
the more likely that person will accept and use the SIA. Personal abilities have a positive effect on
the effectiveness of accounting information systems, according to research conducted by
Kusumawati and Ayu (2019), Indrianto & Suputra (2020), and Nugroho et al. (2018).
H1: Personal Technical Ability Has a Positive Influence on the Effective Use of Accounting
Information Systems

There is a factor of usability in TAM theory, namely the extent to which a person believes that
using an information system is simple and does not require much effort from the user is defined as
the ease of use. Work experience can increase a person's knowledge, understanding, and skills
because they continue to do the same activities over and over. Users can become more effective in
using information systems as they gain work experience. Work experience, according to Ningtias
& Diatmika (2020), has a positive influence on the effectiveness of using accounting information
systems.
H2: Work Experience Has a Positive Influence on the Effectiveness of Using Accounting
Information Systems

Education is a process by which someone broadens their knowledge and improves their abilities.
Individuals with good personal techniques and a good educational background are expected to
increase the effectiveness of accounting information systems. According to Sundari et al. (2016),
education-based knowledge can help a person understand the benefits of using the accounting
information system. The abilities gained through the educational process can also make someone
feel at ease when running or operating an information system. According to Sitorus (2017),
educational background significantly impacts the use of accounting information systems.
H3: Educational Background Can Moderate the Relationship between Personal Technical
Ability and Effective Use of Accounting Information Systems

Education is a human resource development effort, particularly to increase professionalism.

Educational background is a factor that influences work experience; a person's educational
background in the past will influence how knowledge or skills are formed (Handoko, 2013). It is
expected that the more work experience employees have and their educational background, the
more effective the use of accounting information systems in businesses will be. Employees' formal
education will serve as the foundation for making decisions that will lead to success, especially
when combined with qualified experience, enhancing these employees' abilities (Arya & Aristia,
2022).
H4: Educational Background Can Moderate the Relationship between Work Experience and
Effective Use of Accounting Information Systems

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3. Data andᵕMethod
This study is an empirical approach that employs a questionnaire survey method. This study's data
is based on primary sources. In this study, data was gathered through the use of a questionnaire
graded on a Likert scale. The population determined in this study is 45 employees from PT
Komatsu Marketing And Support Indonesia's divisions that use accounting information systems.
Researchers used non-probability sampling with saturation sampling in this study. The data
analysis model in this study used multiple linear regression models and the Moderated Regression
Analysis (MRA) test. The analysis model used is as follows:

a. Regression Equation Model 1 (Multiple Linear Regression Analysis):

Y = a + b1 X1 + b2 X2 +e
b. Regression Equation Model 2 (MRA):
Y = a + b1X1 + b2(X1*Z) + e
c. Model 3 Regression Equation (MRA):
Y = a + b1X2 + b2(X2* Z) + e
Where :
a : Constant
b : Regression coefficient
Y : Effective Use of Accounting Information Systems
X1 : Personal Technical Ability
X2 : Work Experience
Z : Educational Background
e : Error coefficient

4. Results
Descriptive statisticalᵕanalysis

Table 1 Resultsᵕof Descriptive StatisticalᵕAnalysis test

Personal
Work Effective
Technical
Experience Use of AIS
Ability Work
Valid 45 45 45
N Missin
0 0 0
g
Mean 15.82 26.36 40.36
Std. Dev. 2.640 2.805 5.944
Variance 6.968 7.871 35.325
Range 11 9 21
Minimum 9 21 29
Maximum 20 30 50
Source: ProcessedᵕData, 2022

The variable effectiveness of using accounting information systems (Y) has a maximum value of
50 and a minimum value of 29. Furthermore, the accounting information system effectiveness
variable has a mean value of 40.36 and a standard deviation of 5,944.

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Data Quality Test

Validity test

Table 2 Result of the Validity test

Effectiveness of Using Accounting
Information Systems Variable
No. r-count r-table Decision
Pointˑ1 0.845 0.294 ˑValidˑ
Pointˑ2 0.872 0.294 ˑValidˑ
Pointˑ3 0.892 0.294 ˑValidˑ
Pointˑ4 0.871 0.294 ˑValidˑ
Pointˑ5 0.812 0.294 ˑValidˑ
Pointˑ6 0.712 0.294 ˑValidˑ
Pointˑ7 0.916 0.294 ˑValidˑ
Pointˑ8 0.897 0.294 ˑValidˑ
Pointˑ9 0.892 0.294 ˑValidˑ
Point 10 0.906 0.294 Valid
Personal Engineering Ability Variable
No. rcount rtable Decision
Pointˑ1 0.857 0.294 ˑValidˑ
Pointˑ2 0.879 0.294 ˑValidˑ
Pointˑ3 0.927 0.294 ˑValidˑ
Pointˑ4 0.944 0.294 ˑValidˑ
Work Experience Variables
No. rcount rtable Decision
Pointˑ1 0.845 0.294 ˑValidˑ
Pointˑ2 0.872 0.294 ˑValidˑ
Pointˑ3 0.892 0.294 ˑValidˑ
Pointˑ4 0.871 0.294 ˑValidˑ
Pointˑ5 0.812 0.294 ˑValidˑ
Pointˑ6 0.712 0.294 ˑValidˑ
Source: Processed Data, 2022

The significance values in Table 2 are less than 0.05, and the calculated r-value is higher than the
r-table value. According to the questionnaire data, all statement items are valid and appropriate for
data collection in this study.

Reliability Test

Table 3 Result of the Reliability test

Cronbach’s Alpha
Cronbach’s
Variable Based on N of Items
Alpha
Standardized Items
Effectiveness of
Using Accounting
0.961 0.963 10
Information
Systems
Personal
Engineering 0.922 0.924 4
Ability

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Work Experience 0.908 0.911 6

Source: Processed Data, 2022

According to Table 3, every variable has a Cronbach Alpha (α) greater than 0.70. This result
means that all of the variables in this study are considered reliable.

Classical Assumption Test

Normality test

Table 4 Result of the Normality test

One-SampleˑKolmogorov-SmirnovˑTest
Unstandardized
Residualˑ
Nˑ 45
NormalˑParameters a,b
Meanˑ .0000000
Std.ˑDeviation 3.98374937
MostˑExtreme Absoluteˑ 0.131
Differencesˑ Positiveˑ 0.131
Negativeˑ -0.116
TestˑStatistic 0.131
Asymp.ˑSig.ˑ(2-tailed) 0.050c
Exact Sig. (2-tailed) 0.386
Point Probability 0.000
Source: Processed Data, 2022

In Table 4, the normality test results are 0.386 > 0.05, so the data in this study are normally
distributed.

Multicollinearity Test

Table 5 Result of Multicollinearity test

Collinearity statistics
Model
Tolerance VIF
Personal .938 1.066
Engineering Ability
(X1) .938 1.066
Work Experience
(X2)
Source: Processed Data, 2022

This study obtained a tolerance value of > 10 and a VIF value of < 10 for all variables. So there is
no multicollinearity between independent variables.

Heteroscedasticity Test

Table 6 Result of Heteroscedasticity test

Variable Result
Personal Engineering Ability (X1) 0.336
Work Experience (X2) 0.351
Source: Processed Data, 2022

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In Table 6, the results of the two independent variables show no heteroscedasticity.

Multiple Linear Regression Analysis

Table 7 Results of Multiple Linear Regression Analysis test

Coefficients
ˑUnstandardized Standardized
Coefficientsˑ Coefficients
ˑModelˑ ˑBˑ ˑStd. Errorˑ ˑBetaˑ ˑtˑ ˑSig.
1 (Constant 5.636 6.255 0.901 0.373
)
PTA 1.476 0.240 0.659 6.139 0.000
WE 0.435 0.226 0.207 1.923 0.061
Source: Processed Data, 2022

The multiple linear regression equation is as follows:

Y = 5.636 + 1.476X1 + 0.435X2 + e

Hypothesis Test
Determination Coefficient Test (R2)

Table 8 Results of the Coefficient of Determination (R2) test

ˑR ˑAdjusted R ˑStd. Error of
ˑModelˑ ˑRˑ
Squareˑ Squareˑ the Estimateˑ
1 0.738a 0.545 0.523 4.07750
Source: Processed Data, 2022

In Table 8, the value of the adjusted R square is 0.523, which means that the independent variables
influence personal technical abilities (X1) and work experience (X2) on the dependent variable
Effectiveness of Using Accounting Information Systems (Y) of 52.3%.

T Test
The T-test or partial test in table 7 is explained as follows:
1. Personal technical ability (X1) obtained t count is greater than t table (6.193 > 1.302) or a sig
value of 0.000 <0.10. Then H01 is rejected while H1 is accepted, which shows that the
personal technical ability indicator (X1) positively affects the effectiveness of the use of partial
accounting information systems (Y).
2. Work experience (X2) Obtained t count greater than t table (1.923 > 1.302) or a sig value of
0.061 <0.10. Then H02 is rejected while H2 is accepted, which shows that the work
experience indicator (X2) positively affects the effectiveness of using accounting information
systems in part (Y).

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Moderated Regression Analysis (MRA) Test

Table 9 Result of Moderated Regression Analysis (MRA) test

Coefficients
ˑUnstandardized Standardized
Coefficientsˑ Coefficients
ˑModelˑ ˑBˑ ˑStd. Errorˑ ˑBetaˑ ˑtˑ ˑSig.
1 (Constant -44.985 53.384 -0.843 0.405
)
PTA -1.475 1.686 -0.659 -0.875 0.387
WE 3.277 1.971 1.557 1.663 0.104
EB 2.273 1.852 1.386 1.228 0.227
M1 0.092 0.055 1.760 1.668 0.103
M2 -0.112 0.068 -3.033 -1.658 0.105
Source: Processed Data, 2022

The Moderated Regression Analysis equation is as follows:

Y = -44.985 + -1.475X1 + 3.277X2 + 2.273Z + 0.092X1Z + -0.112X2Z + e

5. Discussion
The Effect of Personal Engineering Ability on the Effectiveness of Accounting Information
Systems
According to the first hypothesis in this study, personal technical ability positively affects the
effectiveness of using accounting information systems. The better a user's technical abilities are, the
better his capabilities and more effective his use of accounting information systems will be.
According to the TAM theory of individual attitudes toward accepting and using technology, the
findings of this study show that personal technical skills play a significant role in the effectiveness
of using accounting information systems at PT Komatsu and Marketing Support Indonesia. This
condition is because a user who is reliable and understands the system will affect the effectiveness
of using the information system. The findings of this study are consistent with those of Kusumawati
& Ayu (2019), Indrianto & Suputra (2020), and Nugroho et al. (2018).

The Effect of Work Experience on the Effectiveness of Accounting Information Systems

According to the second hypothesis, work experience positively affects the effectiveness of
accounting information systems. According to the TAM theory of perception of real use, someone
will be happy to use the system if they believe it is not difficult to use and has been proven to
increase their productivity, which is reflected in the actual conditions of use. This result
demonstrates that employees with sufficient work experience will be able to operate the system
properly and can make employees more effective in using information systems. These findings are
consistent with Sari & Indraswarawati's research (2020).

The Effect of Educational Background on the Relationship between Personal Technical Ability
and Effective Use of Accounting Information Systems
According to the third hypothesis, personal technical abilities and the effectiveness of using
accounting information systems cannot be moderated by educational background. This finding is
presumably because the educational background of PT Komatsu Marketing And Support
Indonesia employees needs to determine personal technical abilities. These employees' technical
abilities cause them to work efficiently by utilizing their expertise and knowledge. Even though the

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employee does not have a high educational background, it is deemed sufficient to support an
effective accounting information system. This study's findings align with the findings of research
by Kusumawati & Ayu (2019).

The Effect of Educational Background on the Relationship between Work Experience and the
Effectiveness of Accounting Information Systems
According to the fourth hypothesis, the educational background cannot moderate the relationship
between work experience and the effectiveness of accounting information systems. This finding is
presumably because the educational backgrounds of employees at PT Komatsu and Marketing
Support Indonesia are less diverse, with the diploma and undergraduate education being the most
common. An employee's educational background does not guarantee his performance at PT
Komatsu and Marketing Support Indonesia. Even if the employee has a high school education
level and sufficient experience, it is assumed that the employee already has the knowledge, skills,
and qualified attitude to complete the job according to set rules. This research is in line with
research conducted by Wulandari (2020).

6. Conclusion
Based on the data analysis result, the conclusion that can be drawn from this study is that Personal
Engineering Ability has a positive effect on the effectiveness of using accounting information
systems. The better a person's engineering skills, the better their skills, and the more effective the
use of accounting information systems. Work experience has a positive effect on the effectiveness
of the use of accounting information systems; this shows that employees with sufficient work
experience will be able to operate the system correctly and can make employees more effective in
using information systems. Personal technical skills and the effectiveness of using accounting
information systems are not moderated by educational background. Personal technical abilities are
not determined by how highly employees take their educational background, but by utilizing their
expertise and knowledge, employees carry out work efficiently. Educational background does not
moderate work experience and effectiveness of using the Accounting Information System; even
though the employee does not have a high educational background, this is considered sufficient to
support the effective use of the accounting information system. Employees' educational
backgrounds are less diverse and are dominated by employees with diplomas and undergraduate
education backgrounds. Even though employees with a high school education level have sufficient
experience, it is assumed that these employees already have the knowledge, skills, and attitudes
that are qualified to complete the work under established rules.

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