Pengaruh Penerapan Sistem Informasi Akuntansi Dan Kompensasi Terhadap Kinerja Pegawai Dengan Komitmen Organisasi Sebagai Variabel Moderasi (Study Pada Kantor Pelayanan Perbendaharaan Negara Palu)

This study seeks to (1) assess and analyze the influence of incorporating accounting information systems on employee performance. (2) examine and analyze the effect of compensation on employee performance. (3) investigate whether organizational commitment plays a moderating role in the relationship between accounting information systems and employee performance. (4) explore whether organizational commitment moderates the relationship between compensation and employee performance. The study focuses on a population of thirty-four (34) employees at KPPN Hammer, employing a census sampling method. Data analysis was carried out using WarpPLS software version 7.0. The results indicate that (1) the adoption of accounting information systems has a significantly positive impact on employee performance. A well-executed accounting information system notably streamlines tasks, especially in KPPN Palu, where nearly all organizational activities involve such systems. (2) Compensation positively and significantly influences employee performance, aiming to maintain work quality and motivate employees for improved performance. (3) Organizational commitment moderate the impact of implementing accounting information systems on employee performance. (4) Organizational commitment moderate the impact of compensation on employee performance.