PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI

Natalia Paranoan · Christina Jeane Tandirerung · Anthon Paranoan

36 citations0/0 files storedJurnal Akun Nabelo Jurnal Akuntansi Netral Akuntabel Objektif

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Decision Support System Applications ERP Systems Implementation and Impact Financial Literacy and Behavior

Abstract

This study is aimed to test and analyze the effect of information technology usage and human resource competencies on the effectiveness of accounting information system. This study used primary data with survey method by distibuted questionnaires to employees of PT. X Makassar. The samples were defined by using purposive sampling method. This study distributed 50 questionnaires but only 45 questionnaires were returned and could be processed. Data that already collected were analyzed by multiple linear regression. The results show that information technology usage had positive and not significant effect to the effectiveness of accounting information system, and human resource competencies had positive and significant effect to the effectiveness of accounting information system. While information technology usage and human resource competencies simultaneous affect to the effectiveness of accounting information system.

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2011The impact of Accounting Information Systems (AIS) on performance measures: empirical evidence in Spanish SMEs 2012EVALUATION OF THE EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEMS 2012A review of literature on contingency theory in managerial accounting 2009PENGARUH EFEKTIVITAS PENGGUNAAN DAN KEPERCAYAAN TERHADAP TEKNOLOGI SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA INDIVIDUAL PADA PASAR SWALAYAN DI KOTA DENPASAR

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