Pengaruh Digital Competence dan Kualitas Sistem Informasi Akuntansi terhadap Kinerja Karyawan melalui Organizational Citizenship Behavior
Studi Kasus Pegadaian Cabang Dompu
DOI:
https://doi.org/10.30640/akuntansi45.v7i1.7194Keywords:
Accounting Information System Quality, Digital Competence, Digital Transformation, Employee Performance, Organizational Citizenship BehaviorAbstract
This study aims to analyze the influence of Digital Competence and Accounting Information System (AIS) Quality on Employee Performance, with Organizational Citizenship Behavior (OCB) as a mediating variable, among employees of PT Pegadaian Dompu Branch. This research employs a quantitative approach using a survey method with 50 employees as a saturated sample. Data were analyzed using regression analysis and the Sobel test to examine the mediating role of OCB. The results show that Digital Competence and AIS Quality each have a positive and significant effect on both OCB and Employee Performance. OCB is also found to have a positive and significant effect on Employee Performance, with the largest contribution among the variables studied. The Sobel test results indicate that OCB significantly mediates the influence of Digital Competence and AIS Quality on Employee Performance. These findings suggest that improving employee performance is not solely determined by digital competence and system quality, but is also strongly influenced by employees’ voluntary behavior in supporting the organization. This study provides empirical contributions to the development of employee performance models in non-bank financial institutions in regional areas, particularly within the context of digital transformation.
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