Pengaruh Kecanggihan Teknologi Informasi, Pemanfaatan Teknologi Sistem Informasi, Kinerja Individual Dan Penerapan Teknologi Informasi Terhadap Efektivitas Penggunaan Sistem Informasi Akuntansi Pada Fakultas Kedokteran Universitas Udayana

Abstract

Accounting Information System is an activity related to the company's transaction processing cycle, the use of information technology, and the development of information systems. Accounting Information Systems have an important role in providing information to the management level and also plays an important role in the effectiveness of the company's organization. Therefore, the Accounting Information System must be structured in such a way that it can meet the information needs effectively. This study aims to examine the effect of sophistication of information technology, utilization of information system technology, individual performance and application of information technology on the effectiveness of using accounting information systems. The sample in this study were 114 employees of the Faculty of Medicine, Udayana University who use accounting information systems. The analytical tool used is multiple linear regression analysis. The results of this study indicate that the sophistication of information technology and the use of information system technology have a positive and significant effect on the effectiveness of using accounting information systems. While the individual performance variables and the application of information technology have no effect on the effectiveness of the use of accounting information systems.