PENGARUH PARTISIPASI PEMAKAI SISTEM INFORMASI AKUNTANSI, KEMAMPUAN TEKNIK PERSONAL, KECANGGIHAN TEKNOLOGI INFORMASI, DAN PERAN PENGAWAS INTERNAL TERHADAP EFEKTIVITAS SISTEM INFORMASI

Abstract

This study aims to test and obtain empirical evidence of the effect of whether the participation of information system users, personal technical skills, information technology sophistication, and the role of internal supervisors has an effect on the effectiveness of the accounting information system at the LPD in Sukawati District. The population in this study were all employees who worked in 33 LPD units in Sukawati District, totaling 249 people. Samples were taken using purposive sampling method so that 183 people as samples. Data were analyzed using multiple linear regression analysis, t test and F test. The results of this study indicate that the participation of accounting information system users has a positive effect on the effectiveness of the accounting information system at the LPD in Sukawati District, the ability of personal techniques has no effect on the effectiveness of the accounting information system at the LPD in Sukawati District, the sophistication of information technology has a positive effect on the effectiveness of the accounting information system at LPD in Sukawati District, and the role of internal supervisors have no effect on the effectiveness of the accounting information system at LPDs in Sukawati District.