Pengaruh Pemanfaatan Teknologi Informasi, Partisipasi Pemakai Sistem Informasi, Pengetahuan Karyawan, dan Dukungan Manajemen Puncak Terhadap Efektivitas Sistem Informasi Akuntansi (Studi Kasus Pada Karyawan PT. Delta Anugerah Bahari Nusantara)

Bambang Hari Purnomo, Dwiyani Sudaryanti, Dewi Diah Fakhriyyah

Abstract


This study aims to investigate the influence of information technology utilisation, user participation in information systems, employee knowledge, and top management support on the effectiveness of accounting information systems. The research was conducted as a case study involving employees of PT. Delta Anugerah Bahari Nusantara. The independent variables in this study are information technology utilisation, user participation, employee knowledge, and top management support, while the dependent variable is the effectiveness of the accounting information system. This research adopts a quantitative approach, as the data are numerical in nature. Primary data were obtained through the distribution of questionnaires. The target population comprises employees of PT. Delta Anugerah Bahari Nusantara. Using purposive sampling, 60 employees were selected as respondents. Data analysis was carried out using instrument testing, classical assumption tests, multiple linear regression analysis, and hypothesis testing, with the assistance of SPSS version 27. The results reveal that information technology utilisation has a significant positive effect on the effectiveness of the accounting information system. In contrast, user participation in information systems does not exhibit a significant effect. Employee knowledge significantly enhances the effectiveness of the accounting information system, whereas top management support does not show a statistically significant influence.

Keywords : Effectiveness of accounting information systems, information technology utilization, participation of information system users, employee knowledge, top management support


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References


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