Pengaruh Kecanggihan Teknologi Informasi, Formalisasi Pengembangan Sistem, Kemampuan Teknik Personal, dan Pelatihan terhadap Kinerja Sistem Informasi Akuntansi pada LPD di Kecamatan Ubud

Abstract

Support from a computerized accounting information system, will be able to produce a good accounting information system performance by an LPD. A well-performing Accounting Information System is critical to the long-term success of an organization. This study aims to examine and obtain empirical evidence of the effect of sophistication in information technology, formalization of system development, personal technical skills and training on the performance of accounting information systems. This research was conducted at LPD in Ubud sub-district. The population of this study were employees of the Village Credit Institution in Ubud District. The sample in this study was taken by purposive sampling technique as many as 108 respondents from 32 LPD. The analysis technique used is multiple linear regression analysis. The method of collection is done by using a questionnaire. The results of this study indicate that the sophistication of information technology, the formalization of system development, personal technical skills have a positive effect on the performance of accounting information systems, while training has no effect on the performance of accounting information systems.