Pengaruh Partisipasi Manajemen, Kecanggihan Teknologi Informasi Dan Kemampuan Teknik Personal Terhadap Efektivitas Sistem Informasi Akuntansi Pada Hotel Di Kecamatan Ubud

Abstract

The effectiveness of accounting information systems is a success achieved by accounting information systems in producing information in a timely, accurate, and trustworthy manner. The factors that influence the effectiveness of information systems are management participation, the sophistication of information technology, and personal technical abilities. This study aims to determine the effect of management participation, the influence of sophisticated information technology, and the ability of personal techniques on the effectiveness of accounting information systems. This research was conducted at a hotel company in Ubud District. Samples were taken with a purposive sampling technique of 118 people in 4 hotel companies. 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: Management Participation has a positive effect on the effectiveness of accounting information systems, Sophisticated Information Technology has a positive effect on the effectiveness of accounting information systems and the ability of Personal Techniques has a positive effect on the effectiveness of accounting information systems.