ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PADA PT. SARANA ARGA GEMEH AMERTA DENPASAR

Abstract

The current technological developments have developed rapidly, for example in the field of communication. The development of data processing is one of the influences of this communication technology. In the field of accounting, the development of information technology has helped improve accounting information systems (AIS). The purpose of this study was to determine whether the training program, age, user interest, user ability and supervision influenced the effectiveness of the accounting information sources. This research was conducted at PT. Sarana Arga Gemeh Amerta Denpasar or abbreviated as PT. SAGA.

The study population was all employees of PT. SAGA. The sample used in the study was 34 respondents consisting of employees using SIA which was determined based on purposive sampling. The analysis method used is multiple linear regression after fulfilling the instrument test requirements and the classical assumption test.

Based on the results of the analysis, the results show that the training program, user interest and user ability have a positive effect on the effectiveness of the use of accounting information systems. Age and supervision do not affect the effectiveness of using accounting information systems. Further research can develop this research by using other variables that theoretically have an influence on the effectiveness of the accounting information system, such as work experience.