Faktor-Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Pada Lembaga Perkreditan Desa Di Kota Denpasar

Abstract

This study aims to determine the effect of user training programs, top management support, user involvement in the development of accounting information systems, personal technical skills, and the existence of a steering board at the Village Credit Institution in Denpasar City. The sample in this study were 105 employees who use an accounting information system by using the sampling technique used in this study is purposive sampling. The analytical tool used in this research is multiple linear regression analysis. Based on the test results, it can be concluded that top management support, personal technical ability and the presence of a steering board have a positive effect on the performance of the accounting information system at the Village Credit Institution in Denpasar City. Meanwhile, user training programs and user involvement have no effect on the performance of the accounting information system at the Village Credit Institution in Denpasar City.