PENGARUH PEMANFAATAN TEKNOLOGI, PARTISIPASI PEMAKAI, KEMAMPUAN TEKNIK PEMAKAI, PENGALAMAN KERJA DAN JABATAN TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI

Authors

  • Komang Ayu Desvira Permata Sari Universitas Mahasaraswati Denpasar
  • Ni Nyoman Ayu Suryandari Universitas Mahasaraswati Denpasar
  • Gde Bagus Brahma Putra Universitas Mahasaraswati Denpasar

Keywords:

Technology Utilization, User Participation, User Technical Ability, Work Experience, Position, Accounting Information System Effectiveness

Abstract

The effectiveness of the accounting information system is a measure that provides an overview of the extent to which targets can be achieved from a set of resources that are arranged to collect, process, and store electronic data, then turn it into useful information and provide the required formal reports both in quality and time. The population in this study were employees who worked more than 1 year and who used the accounting information system at BPRs in Denpasar City. A total of 13 BPR (Rural Banks). The sample in this study were 54 samples of employees who worked in BPR in Denpasar City. The data analysis used multiple linear regression analysis. The results showed that the variables of user participation, user technical ability, and position had no effect on the effectiveness of the accounting information system, while the variables of technology use and work experience had a positive effect on the effectiveness of accounting information systems in rural banks (rural banks) throughout Denpasar City.

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Published

2021-02-28