PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DUKUNGAN MANAJEMEN PUNCAK, DAN KEMAMPUAN PEMAKAI TERHADAP EFEKTIFITAS SISTEM INFORMASI AKUNTANSI (Studi Empiris pada Kantor BPPKAD Kabupaten Sumenep)

Abstract

This study was conducted to determine the effect of the use of information technology, top management support, and user capabilities on the effectiveness of accounting information systems (Empirical Study at the BPPKAD office in Sumenep Regency). This research belongs to the type of quantitative research in the form of associative. The population in this study were employees at the Sumenep Regency BPPKAD Office. The method used in this sampling is purposive sampling. The sample was determined with the criteria of respondents working using the Accounting Information System and obtained a sample of 72 employees. Data analysis in this study consisted of instrument testing, normality test, classical assumption test, multiple linear regression analysis, hypothesis testing, and coefficient of determination test. The results of this study indicate that based on the results of the F test, there is a significant effect between the variables of Information Technology Utilization, Management Support, and User Ability on the variables of Accounting Information System Effectiveness. While the results of the t test of Information Technology Utilization did not have a significant effect on the Effectiveness of Accounting Information Systems, Management Support had no significant effect on the variables of Accounting Information Systems Effectiveness, and User Capabilities had a significant effect on the variables of Accounting Information System Effectiveness. Adjusted R Square of 64.4% of the dependent variable, namely the effectiveness of the Accounting Information System can be explained by the variables of Information Technology Utilization (X1) , Management Support (X2), User Ability (X3) while 35.6% is explained by other variables outside Research Model.

Keywords: Effectiveness of Accounting Information Systems, Utilization of Information Technology, Support Management, User Capabilities