ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) DI KABUPATEN KLUNGKUNG

Abstract

The competitive ability of a company can be done if management is able to make decisions based on quality information. Quality information will be formed from a well-designed information system (SI). The purpose of this study was to analyze the factors that affect the performance of the accounting information system. The population used in this study were all employees of the Central Drinking Water Company (PDAM) of Klungkung Regency, as many as 75 employees. Samples taken from the population were carried out deliberately in accordance with the targets and objectives of the researcher's problem by using purposive sampling technique. Thus the sample used was 75 samples. The analysis technique used in this research is multiple linear regression analysis techniques. Based on the results of the analysis, it is known that the variables of user involvement in information system development, personal engineering skills, and organizational size have no effect on the performance of the accounting information system. Meanwhile, communication between users and developers of accounting information systems and top management support has a positive effect on the performance of accounting information systems.