ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI
ABSTRACT: This study is meant
to test the effect of involvement variable, capability of personnel Information
System (IS), organization size, top management support and formalization to the
system use and satisfac-tion of Accounting Information System (AIS) users as
the surrogate of AIS performance. Besides, it is also meant to test the
differences of AIS performance in relation to the users education and training program, steering
committee of IS and the independence of IS department location. This study is
based on Sugiharto’s study (2001) with the change that lies on research focus
i.e. at general ledger sub-system, research object, data processing analysis,
and the instrument used to measure the satisfaction of AIS users. The research
data are obtained by means of mail survey, enumerator service, and walk-in done
by the researcher, directly to the respondents. There are 83 manufacturing
business involved in this research showing the level of 24.93 % response out of
333 population. The analysis method of research comprises influence test using
multiple regression analysis, t-test, F-test, coefficient of determination.
Meanwhile, differential test uses Mann Whitney U-test. The result of partial
regression test shows that involvement variable, organization size, top manage-ment
support, and formalization have a significant effect to the users’
satisfaction. Besides, involvement variable, capability, and top management
support affect significantly to the use of AIS. Meanwhile, on the simultaneity
test, all independent variables perceived to have an effect on the AIS
performance. Further-more, coefficient of determination for users’ satisfaction
variable (Y 1) and the system use (Y2) is 41.2% and 32.4% accordingly. On
difference test using Mann Whitney U-test is to be found evidence that there is
no difference of AIS performance in line with whether or not there is a
steering committee, user training and education program, and the independence
or dependence of the IS department. The
result of the research heralds three implications for the hereinafter research.
First, some variables of organizational context and moderating variables
require to be entangled. Second, it needs exploration and definition of techniques and approaches for
user training and education program. Third, it needs elaboration of special
purpose of the software developed by the respondents.
Keyword: User Accounting
Information System Satisfaction, User Accounting Information Use, User Involvement,
Capability of Information System Personnel, Top Management Support,
Formal-ization of Information System Development, Organization Size
Penulis: Acep Komara
Kode Jurnal: jpmanajemendd060021
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