THE INFLUENCE OF INFORMATION TECHNOLOGY AND USE COMPETENCY ON COMPANY PERFORMANCE WITH SIA EFFECTIVENESS AS A MEDIATION VARIABLE

The purpose of this study is to analyze the effect of the use of information technology and competence on employee performance by the effectiveness of SIA as a variable mediation The number of respondents in this study was several 280 employees and finance managers. Test the instrument using validity tests and reliability tests. The analysis technique used is SEM (Structural Equation Modelling) AMOS version 21. The results of this study show that: 1) The use of technology has a positive and significant influence on employee performance, 2) Competence has a positive and significant influence on employee performance, 3) The use of technology has a positive and significant influence on employee performance, 4) Competence has a significant influence on employee performance with the effectiveness of SIA.


INTRODUCTION
Performance measurement as a flow that looks at the growth and reporting of ongoing programs that must be completed to achieve predetermined goals (Harsasto, 2013); (Asbullah, 2022).The performance measured can be focused on the type or level of the program implemented (process), the direct product or service produced (output), or the results or impact of the product or service (outcome) (Maranda, 2017); (Nugrawati, 2022).
The program in question can be an activity, project, function, or policy that has identified goals or targets.Performance measures can be grouped into one of six categories such as effectiveness, efficiency, quality, time, productivity, and safety (Sari, 2017); (Endiarni, 2020); (Taufik et al, 2023).Performance measurement will improve internal communication among employees.Without strategic direction, the organization will have high risks.(Taufik et al, 2023) Afandi (2018:83); (Fahriani, 2022).Performance is the work result that can be achieved by a person or group of people in a company in accordance with their respective authority and responsibilities in an effort to achieve organizational goals illegally, does not violate the law and does not conflict with morals and ethics (Fahriani, 2022).
The concept of performance is an abbreviation of work energy kinetics which is the English equivalent of performance (Toha & Supriyanto, 2023).The term performance is often Indonesianized as performance (Nursam, 2017); (Tesmanto and Rina, 2022).
Performance is the output produced by the functions or indicators of a profession within a certain time (Wirawan, 2019:5); (Ponto et al, 2019); (Kartomo and Slameto, 2016).From the opinions above, it can be seen that performance is the result of work achieved by an employee in accordance with the work given to him within a certain time.Performance is also a manifestation of the work carried out by employees which is usually used as a basis for evaluating employees or organizations.Good performance is a main step towards achieving an organizational goal (Agustin et al, 2019); (Karina and Ardana, 2020).
The increasingly rapid development of technology has had a significant impact on government institutions (Surahman, 2016); (Setiawam, 2018).In order to maintain its survival, an institution or organization must have the ability to compete by utilizing all existing resources and opportunities, in order to minimize and neutralize the occurrence of obstacles (Yunus, 2016);(N. L. A. A. Dewi & Dharmadiaksa, 2017); (Deadewi and Juliarsi, 2023).This is certainly a challenge for leaders of government institutions to create something The Influence of Information Technology ….. 754 new discoveries by developing new methods and applications to overcome future obstacles.
All of this can be done if organizational leaders can make decisions based on quality information.The larger and more complex an organization is, the greater the information needed by leaders to carry out the process of planning, organizing, directing and controlling organizational activities.Huynha (2021), the use of accounting information systems can improve performance, make financial and managerial decisions better (Nengsy, 2018); (Lantar, 2023).It is necessary to have an effective accounting information system to produce quality information and be able to help the performance of its users (Pratiwi, 2019); (Samuel, 2019); (Sari et al, 2021).The importance of an effective accounting information system can have a positive and significant impact on organizations, because manual accounting information systems cannot meet the need for information in the decision-making process (Lestari and Rustiana, 2019); (Al-Okaily, 2021).Competency is related to adequate education and experience possessed by employees.The competencies needed to do work are knowledge and ability.
Auditors must know to understand the entity being audited, then employees must have the ability to work together in teams and abilities in analyzing problems.(Christiawan (2022) and Rosmiani (2019)).Christiawan (2022) and Alim et al. (2017) states that the higher the employee's competency, the better the quality of the inspection results.According to Gurtanto and Gudono (2019), their research also classifies these characteristics into five categories, namely (1) knowledge components, (2) psychological characteristics, (3) decision-making strategies, (4) thinking skills and (5) task analysis.
The results of research conducted by Restu Agusti and Nastia Putri Pertiwi (2023) found empirical evidence that competency has a significant effect on employee performance.This is because with the competence an employee has a lot of knowledge and experience which will improve his performance (Sartika, 2015); (Elizar, 2018).Christiawan (2022) and Alim et al. (2017) stated that the higher the employee's competency, the better the quality of the inspection results.The research results show that employee competence and independence influence audit quality both partially and simultaneously (Tjim, 2012); (Sholehah and Mohamad, 2020).Indah (2020) researched the influence of employee competency and independence on work quality.The research results show that experience, employee knowledge, and peer pressure have a positive effect on performance quality.Vol. 7. No. 1 (2024) e-ISSN: 2621-606X Page: 752-771 The Influence of Information Technology ….. 755 Meanwhile, the length of the relationship with the client and pressure from the client hurt the quality of performance.This shows that competence is an absolute requirement for an auditor (Sugiarmini and Datrini, 2017); (Mariyanto, 2018).
The competence a person has through the knowledge they possess, and the ability to think and analyze the tasks they complete well, the better their performance will be.Third, participation of information technology users is also a factor in the performance of accounting information systems.User participation has a big influence on the growth of company development.The good or bad performance of an information system can be seen from the satisfaction of the users of the information system itself.This research will re-examine the influence of the Accounting Information System (AIS) effectiveness variable on employee performance.Research regarding the influence of the effectiveness of the Accounting Information System (AIS) on employee performance has been carried out in  (Rahayu, 2018).These are the variables in the research This is a factor of mastery of technological knowledge, competence.This needs to be analyzed because based on initial observations, phenomena were found that could result in low employee performance.Based on the field phenomena that occur and the existing research gaps, research is taken relating to the influence of information technology and usage competence on company performance with AIS effectiveness as a mediating variable.This condition explains that with greater service coverage, the information system used is expected to be more effective in supporting organizational performance.This condition explains that with greater service coverage, the information system used is expected to be more effective in supporting organizational performance.
Research regarding the influence of information technology and competence in its Based on the background description above, it was found that there is a mediating influence where increasingly qualified competencies will increase the use of information technology in the company so that it can improve employee performance which will have an impact on the company's sustainable progress.

RESEARCH METHOD
The research method used in this research is the questionnaire method.The population in this study are employees and managers of the financial department in companies in Gresik with a total of 280 employees.To obtain accurate data in research, the research instrument must be tested for its level of validity and reliability.Validity and reliability tests were carried out using SEM.
The questionnaire is made in the form of a statement with answer choices (opinions) provided.Answers are made using a Likert scale based on the aspects measured for each variable.Respondents were given 5 (five) alternative answers by selecting the one deemed most appropriate and each answer was given the highest score of 5 (= Strongly Agree) and the lowest score of 1 (= Strongly Disagree).To test the model and hypothesis, SEM analysis was used.According to Ferdinand (2014), in testing the model using SEM.

Descriptive Analysis of Research Variables
This analysis was carried out to obtain a descriptive picture of the research variables used, including Information Technology Mastery (X1), Competency (X2), and AIS effectiveness (Y1), Employee Performance (Y2).Respondents' perceptions regarding the variables studied in this study used a range criterion of (5-1)/3 = 1.33, (Chin, 1998) therefore the interpretation of the values is as follows: 1.00-2.33:Low  The Influence of Information Technology ….. 760

Results of Confirmatory Analysis of Exogenous Variables
The first stage of analysis carried out in confirmatory factor analysis for exogenous

Endogenous Variable Confirmatory Analysis Results
The results of the first stage of analysis carried out in confirmatory factor analysis of endogenous variables are by testing the feasibility of the confirmatory model of endogenous variables.
Based on the results of testing the feasibility of the confirmatory model for endogenous variables, it is known that the model can meet the goodness of fit criteria that have been determined as shown by the goodness of fit test value with χ2 of 17.503 with a probability of 0.489 and other model feasibility measures are in the good category which indicates there is no difference between the predicted model and the observed data.So it can be concluded that the suitability of the predicted model to the observed values meets the requirements.

Reliability Testing
Reliability testing is a test carried out to determine the measure of internal consistency of indicators of research variables.The reliability value shows the degree of reliability of each in identifying a variable.
The reliability test in this research was calculated using construct reliability.A construct reliability value ≥ 0.70 indicates good reliability, while a construct reliability of 0.60 -0.70 is still acceptable provided that the validity of the model indicators is good (Ghozali, 2018).A summary of the reliability test results on this research variable can be presented in Table 5.The reliability test results in Table 5 show that the four research variables, namely Information Technology Mastery, User Competence, Accounting Information System Effectiveness, and Company Performance are reliable.This statement is proven by the Construct Reliability value for all variables being above 0.60.Thus, the reliability test of all variables in this study is acceptable.

Full Model Analysis Results
After carrying out a confirmatory analysis of the indicators forming the latent variables, the next analysis is a full model Structural Equal Modeling (SEM) analysis.The test results on the goodness of fit of the full SEM model for this research model can be presented in Table 6.The Influence of Information Technology ….. 762 Utilization of information technology according toThomson et al. (2019)  inDarmini and   Putra (2019)  are the benefits expected by information system users in carrying out their duties or behavior in using technology when doing work.The measurement is based on utilization intensity, utilization frequency, and the number of applications or software used.Proper use of information technology and supported by the expertise of the individuals who operate it can improve company performance and the performance of the individuals concerned(Handayani, 2018);(Dewi and Sudiana, 2020).Dripani and Pratomo (2019) researched the influence of independence, application of information technology, and understanding of good governance on employee performance.The results of this research show that the application of information technology has a significant effect on auditor performance (Wulandari, 2020);(Zaleha and Novita, 2021).Herusetya (2020) conducted research on System Influence Electronic TechnologyInformation on Task Performance.The results of this research show that the utilization of electronic technology-based information systems has a significant positive influence on audit task performance (Ariputra, 2018);(Princess, 2022).Gautama and Arfan (2020)  show that the use of information technology has an effect on employee performance.Apart from that, the application of information technology for employees will provide benefits for themselves and their work, so that every job done by employees can be completed more quickly than work done manually.The success of the process of implementing information technology in conducting audits can improve employee performance (Krisna, 2020); (Mugiarto et al, 2023); (Wati et al, 2023).The use of information technology by employees will provide convenience and speed up the inspection completion process, thereby providing benefits in improving their performance (Markindo and Erawati, 2023); (Putra et al, 2023).A system can be said to be successful if it is supported by several supporting factors, such as IT user capabilities, IT utilization, user participation and organizational culture (Puspitasari, 2022); (Diantari et al, 2021).Vol. 7. No. 1 (2024) e-ISSN: 2621-606X Page: 752-771The Influence of Information Technology ….. 756User participation in information technology is a form of positive activity towards the facilities that have been provided as well as efforts to master existing facilities(Narastri, 2020).Behavioral factors that can influence the quality of accounting information systems include: use of information technology, user expertise, user involvement, training, top manager support and user conflict (Semarajana and Kepramareni, 2022);(Sitinjak, 2023).First, the ability of technology users is also a factor in the performance of accounting information systems(Pradasari & Dharmadiaksa, 2018);(Prastowo, 2021).From previous research conducted byDamana (2016)  and Alannita (2018), the ability of information technology users has a positive and significant effect on the performance of accounting information systems.Meanwhile,Lestari et al., (2017)  show that research related to personal abilities can have a positive influence on the effectiveness of accounting information systems.The results of this research are different from research byDharmawan & Ardianto (2017)    which shows that the ability of technology users does not have a significant effect on the performance of accounting information systems.Second, the use of information technology is also a factor in the performance of accounting information systems.The use of technology is very necessary nowadays so its use must be done well.Utilization of information technology is the use of technology that provides benefits for humans in processing, presenting and processing data (revealed by Munir in(Munawaroh, n.d.).From previous research conducted by Arini et al., (2017), Paranoan et al. (2019) the use of information technology has a positive and significant effect on the performance of accounting information systems.In research by Dwi Anggreni & Sadha Suardikha, 2020, the use of information technology influences the effectiveness of accounting information systems.The use of information technology does not have a significant effect on the effectiveness of the accounting information system.
variables is to test the feasibility of the confirmatory model for exogenous variables.Based on the results of testing the feasibility of the confirmatory model for exogenous variables, it is known that the exogenous model can meet the goodness of fit criteria that have been determined as shown by the goodness of fit test value with the model feasibility measures being in the good category which shows that there is no difference between the predictedVol.7. No. 1 (2024)   e-ISSN: 2621-606XPage: 752-771The Influence of Information Technology ….. 761 model and the data.observation.So it can be concluded that the suitability of the predicted model to the observed values meets the requirements.