PENGARUH SISTEM INFORMASI AKUNTANSI DAN PENGGUNAAN TEKNOLOGI INFORMASI TERHADAP KINERJA MANAJERIAL PADA PERBANKAN DI KOTA MALANG

Abstract

This study was conducted to determine the effect of accounting information systems and the use of information technology on managerial performance in banking in Malang. This study uses a quantitative research model, the purpose of this study is to test the hypothesis because this research is an explanatory research using correlational quantitative methods. The population in this study were all BUMN banking managers/employees in Malang City who had an accounting background. The criteria for sampling are 1) Managers and employees who have worked at least 2 years in state-owned banking in Malang City. 2) Managers and employees who work in the Operational Supervisor section of state-owned banks in Malang City. 3) BUMN banking managers and employees who use accounting information systems. Data analysis in this study consisted of instrument testing, 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 accounting information system (X1) and information technology (X2) simultaneously (together) have a significant effect on managerial performance (Y). While the t-test there is a partial effect between the variables of accounting information systems and information technology on managerial performance variables. Adjusted R Square of 95.3% of the dependent variable, namely managerial performance can be explained by the variables of accounting information systems (X1) and information technology (X2), while 4.7% is explained by other variables outside the research model.

Keywords: accounting information system, information technology, managerial performance.