PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP TINDAKAN MORAL HAZARD MELALUI KINERJA KARYAWAN PERUSAHAAN

Abstract

This research aimed to find out the direct effect of accounting information system on moral hazard,
accounting information system on employees’ performance, and employees’ performance on moral
hazard. Besides, it aimed to find out the indirect effect of accounting information system on moral
hazard through employees’ performance of PT. Ultra Prima Abadi, Jombang. The research was
quantitative. Moreover, with the Slovin formula, the samples was 100 respondents. Furthermore, the
instrument in data collection technique used questionnaires. The questionnaires were distributed to
the respondents. The data collection technique used probability sampling. Additionally, the data
analysis technique used Partial Least Square (PLS) with SmartPLS. The research result concluded
that the accounting information system did not have a direct effect on moral hazard. On the other
hand, accounting information system had a direct effect on employees’ performance. Meanwhile,
employees’ performance had a direct effect on moral hazard. In addition, from the research result
which showed an indirect effect, employees’ performance was able to mediate the effect of the
accounting information system on moral hazard.