PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, KEMAMPUAN TEKNIK PERSONAL, PENGALAMAN KERJA, DAN PELATIHAN TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PADA KANTOR BADAN PENGELOLA KEUANGAN DAN ASET DAERAH (BPKAD) DI KABUPATEN KARANGASEM

Abstract

The effectiveness of an accounting information system (ESIA) is a situation that states the level of success or failure of the implementation of an activity where later conversion of financial data is carried out into information that is used as decision making to achieve predetermined goals. The purpose of this study was to determine and analyze the effect of the use of information technology, personal engineering skills, work experience, and training on the effectiveness of the accounting information system at the Office of the Financial Management Agency (BPKAD) in Karangasem Regency.

The population of this research is the Office of the Regional Financial and Asset Management Agency (BPKAD) in Karangasem Regency, amounting to 142 people. The sample in this study was taken by purposive sampling technique with a total sample of 37 respondents, namely all BPKAD staff who use the Accounting Information System in its operational activities. The data analysis technique used is multiple linear regression analysis techniques.

The results showed that the use of information technology, personal engineering skills, work experience, and training had a positive effect on the effectiveness of accounting information systems.