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02 Chapter 2

03 Chapter 3

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The development of information technology
has made accounting information systems
an important tool in the world of highly
competitive business (Ogah, 2013)

Accounting Information System (SIA) is a

system that is in the field of accounting
LPD in Badung

The profitability of an LPD

financial institution reflects the
LPD's ability to generate profits
from the operational activities of
these financial institutions
(Seung Jung Lee and
Jonathan, 2010).

Brighman (2009) states that profitability is the end result of a

number of policies and decisions made by the company.
Key point of the background
Employee performance

The effectiveness of
accounting information

Sophisticated Information
Technology (IT)

The level of education

Technology (IT)

performance Profitability
of LPD
of AIS

The Level of
Problem Formulation
employee performance
the effectiveness of SIA on
LPD profitability be affect LPD profitability?
moderated by IT

the effectiveness of AIS

the influence of employee
performance on LPD profitability
be moderated by the level of
HOW affect the profitability of
the effect of SIA the influence of employee
effectiveness on LPD performance on LPD
profitability moderated by profitability be moderated
education level? by IT sophistication?
Benefit of research

Theoretical Practical
uses Uses
Chapter 2
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Theory Technology
Acceptance Model
(TAM) (Davis, 1989) Accounting
Information Systems
according to Krismiaji
(2010: 4)

Information Systems LPD

According Jogiyanto profitability
(2005: 11)
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Employee performance
Effectiveness of SIA
IT sophistication
Level of education
According to Ikhsan (2005)
Conceptual framework
Information Technology

Profitability of
Lembaga Perkreditan
Effectiveness of
Accounting Information
Level of education
No. Hyphotesis
1 Kinerja Karyawan berpengaruh positif
terhadap Profitabilitas LPD
2 Efektivitas SIA berpengaruh positif terhadap
Profitabilitas LPD.
3 Kecanggihan teknologi mampu memoderasi
kinerja karyawan terhadap profitabilitas
4 Kecanggihan teknologi mampu memoderasi
efektivitas SIA terhadap profitabilitas LPD.
5 Tingkat pendidikan karyawan mampu
memoderasi kinerja karyawan terhadap
profitabilitas LPD.
The research design used in this study is an associative
quantitative approach. Quantitative research is a study
that uses data in the form of numbers and analyzed using
statistical tools (Sugiyono, 2017: 7)

Research design Kecanggihan

Teknologi Informasi

Kinerja H4 (+)
H3 (+)
Profitabilitas Lembaga
Perkreditan Desa

Efektivitas Sistem
Informasi Akuntansi H6 (+) H5 (+)
Tingkat Pendidikan
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This research was
conducted in the Mengwi
Sub-District LPD, Badung
Research Sites Regency with a total of 38
LPDs and only 22 LPDs had
applied the SIA in the
operational process.
The object of this research is
Object Research
the profitability of the LPD,
which is located in Mengwi
District, Badung Regency.
Variable identification
Operational Definition of Variables
The employee performance indicators
• Dependent variable are as follows:
Work quantity
• Independent variable
Work quality
• Moderating variable
Easy to change colors,
photos and Text.
Productivity and
Computer system
Benefit of research
• Theoretical uses
This research is expected to be able to add insight or knowledge
of the general public around the accounting information system
applicable in the LPD, and also as the development of Science
for academics, especially accounting students who will examine
the same problem.
• Practical Uses
This research is expected to be able to be used as a
consideration or reference for LPDs to achieve optimal
The measurement indicators of the
effectiveness of AIS, namely:
Data security

Relevance R
Variation of reports
Population, Samples, and Sample
Determination Methods

• The population used in this study was LPD in all Badung

Regencies. The sample used in this study was selected using
purposive sampling technique and the selected LPDs in Mengwi
District were 38 LPDs.
Data Collection Method

• Data collection methods used in this study are unstructured

interviews, nonparticipant observations namely researchers not
directly involved with observed object activities but only as
independent observers, and using questionnaire methods
namely by giving several questions or written statements to
respondents to then be answered.
Types and Data Sources

• The type of data used in this study are as follows.

Quantitative Data
• Quantitative data, namely data in the form of numbers, or data in the form of
qualitative estimates (Sugiyono, 2014: 121). The quantitative data in this study
are LPD financial statements.

• Qualitative Data
Qualitative data is data in the form of words, sentences, schemes and images
(Sugiyono, 2014: 121). Qualitative data in this study is in the form of previous
research that supports analysis.

• According to the source, this study uses primary data obtained directly from
the original source or first party, namely in the form of questionnaires obtained
and secondary data, namely historical data from the LPD in the form of
financial statements.
Research Instruments

Validity test
• Validity test is a data that can be trusted according to reality.
According to Sugiyono (2010: 176)
• Reliability Test
• Reliability tests are used to determine whether the data
collection tool shows the level of accuracy, level of accuracy,
stability or consistency in expressing certain symptoms.
Data Analysis Techniques
Normality test
The normality test aims to test whether in
the regression model, the disturbing or
residual variables have a normal
distribution (Ghozali, 2012).
Multicollinearity Test
The multicollinearity test aims to test
whether the regression model is found to
have a correlation between independent
Heteroscedasticity Test
Heteroscedasticity test aims to test whether
the values in the regression model residual
variance inequality occur one observation to
another observation
• Multiple Linear Regression Analysis
Multiple linear regression analysis is used to determine the effect of
employee performance and the effectiveness of AIS on LPD profitability.
The regression equation is generated from multiple linear regression
models (Sugiyono, 2014: 270) in this study, namely:
• Y=α1 + β1X1 +β2X2 + e…………………………………………………..(1)

• Information:
Y: LPD Profitability
X1: employee performance
X2: effectiveness of SIA
α : Constants
β1-β2 : regression coefficient
e: Standard error
Test of Moderated Regression Analysis (MRA)
Moderated Regression Analysis Test is the
application of multiple linear regression where
in the equation contains the element of
interaction (multiplying two / more independent
Coefficient of Determination (R2)
The test (R2) is used to find out how far the
model's ability to explain the variation of the
dependent variable
Feasibility Test Model (F Test)
The F test is carried out to test the effect of
independent variables simultaneously or
together on the dependent variable
Hypothesis Testing Test (t Test)
The t test aims to test whether the variables are partial or
individual to the dependent variable (Ghozali, 2012).