KINERJA SISTEM INFORMASI AKUNTANSI DAN FAKTOR-FAKTOR YANG MEMPENGARUHI

Abstract

This research was conducted based on a phenomenon that occurs in Rural Banks in Bali, namely revocation of business licenses. The performance of the accounting information system is the quality and quantity of an individual or group's output of a particular activity that is caused by natural abilities. This study aims to determine the effect of employee involvement, the effect of top management support, the influence of the quality of human resources, the effect of the existence of a steering committee, and the effect of formalization of information system development on the performance of accounting information systems. The study population was all employees of BPR Tata Anjung Sari Denpasar City who used the accounting information system. The sample in this study were 47 respondents who were determined by purposive sampling method. The data analysis technique used is multiple linear regression. This study uses multiple linear regression analysis. The results of this study indicate that employee involvement and the quality of human resources have a positive effect on the performance of the accounting information system. The existence of a steering committee, top management support, and formalization of development have no effect on the performance of the accounting information system.