Faktor-Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi (SIA) Pada Lembaga Perkreditan Desa (LPD) Di Kabupaten Gianyar

Authors

  • I Kadek Ugik Mahendra Universitas Mahasaraswati Denpasar
  • Ni Putu Yuria Mendra Universitas Mahasaraswati Denpasar
  • Desak Ayu Sri Ary Bhegawati Universitas Mahasaraswati Denpasar

Keywords:

: Top Management Support, System Steering Board, Organizational Size, System Development Formalization, Information Quality, Accounting Information System Performance.

Abstract

Accounting information system performance is the quality and quantity of a collection of both human and equipment resources that are set to transform accounting data into accounting information for decision making. The factors that influence the performance of information systems are top management support, the existence of a system steering board, size of the organization, formalization of system development, quality of information. This study aims to determine the effect of top management support, the influence of the existence of the system steering board, the influence of organizational size, the influence of the formalization of system development, the influence of information quality on the performance of accounting information systems. This research was conducted at LPD in Gianyar Regency. Samples were taken with a purposive sampling technique of 254 people in 200 LPD. The data analysis technique used is multiple linear regression analysis. Data collection method is done by using a questionnaire. Testing and reliability of research instruments was carried out with the SPSS 16.0 for Window program. This study uses a classic assumption test, the model feasibility test and multiple linear regression analysis. The results of this study indicate that: Top management support, the existence of a system steering committee does not affect the performance of accounting information systems, organizational size, formalization of system development, information quality has a positive effect on the performance of accounting information systems.

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Published

2022-04-01