PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, PENGALAMAN KERJA, PELATIHAN, SKILL DAN PARTISIPASI PEMAKAI TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI

Abstract

The purpose of this research is to empirically prove the effect of the use of information technology, work experience, training, user skills and participation, on the effectiveness of accounting information systems.  This research was conducted at the Village Credit Institution of Denpasar City, amounting to 35 LPD.  The sampling technique used was purposive sampling technique and obtained a sample of 212 samples.  The number of questionnaires returned and fit for processing were 194 questionnaires.  The data analysis technique used is multiple linear regression analysis techniques. The results showed that the variables of information technology utilization, training, skills and user participation had a positive effect on the effectiveness of the accounting information system, while work experience variables had no effect on the effectiveness of the accounting information system.