INTERAKSI ORGANIZATIONAL CITIZENSHIP BEHAVIOR DALAM HUBUNGAN ANTARA EFEKTIFITAS SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA PEGAWAI

Abstract

Performance is an achievement that has been achieved by employees in a certain period that can be done by individuals or groups in government and private agencies. Supposedly, employee performance can reflect the performance of the agency as a whole. The purpose of this study is to obtain empirical evidence of the influence of organizational citizenship behavior interactions in the relationship between the effectiveness of accounting information systems on employee performance. This study uses a quantitative approach with primary data. The population of this study was 477 with a purposive sampling technique, so that a sample of 84 were obtained. The results showed that the effectiveness of the use of accounting information systems had a positive effect on employee performance. In addition, organizational citizenship behavior is able to moderate the effect of the effectiveness of the use of information systems on employee performance. Thus, organizational citizenship behavior needs to be instilled in individual employees both who work in public and private agencies.

Keywords: employee performance; the effectiveness of accounting information systems; organizational citizenship behavior

 

Abstrak

Kinerja merupakan prestasi yang telah diraih oleh pegawai pada periode tertentu yang dapat dilakukan oleh individu maupun kelompok di instansi pemerintah maupun swasta. Seharusnya, kinerja pegawai dapat mencerminkan kinerja instansi secara keseluruhan. Tujuan penelitian ini yaitu memperoleh bukti empiris pengaruh interaksi organizational citizenship behavior dalam hubungan antara efektifitas sistem informasi akuntansi terhadap kinerja pegawai. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer. Populasi penelitian ini sebanyak 477 dengan teknik pengambilan sampel yaitu purposive sampling, sehingga didapatkan sampel sebanyak 84. Hasil penelitian menunjukkan bahwa efektifitas penggunaan sistem informasi akuntansi berpengaruh positif terhadap kinerja pegawai. Selain itu, organizational citizenship behavior mampu memoderasi pengaruh efektifitas penggunaan sistem informasi terhadap kinerja pegawai. Dengan demikian, organizational citizenship behavior perlu ditanamkan pada individu pegawai baik yang bekerja di instansi negeri maupun swasta.