Pengaruh Implementasi Teknologi Informasi dan Kualitas Sumber Daya Manusia dalam Peningkatan Efektivitas Sistem Informasi Akuntansi pada Proses Pencairan Dana Dengan Flexible Working Space sebagai Pemoderasi pada Kantor Pelayanan Perbendaharaan Negara Wilayah Provinsi Sumatera Utara

Abstract

The purpose of this study is to examine, analyze and seek empirical evidence on internal and external factors that affect the Fund Disbursement Process with a quantitative approach. The variables of Information Technology Implementation and Human Resource Quality are internal factors of the work unit and the external factors are the Effectiveness of Accounting Information Systems, Flexible Working Space as a moderating variable to find out and examine whether the independent variable influence the dependent variable. This study was conducted by providing a direct survey via google form to the State Treasury Service Office (KPPN) and partner work units of the State Treasury Service Office of the North Sumatra Province. The sampling technique used the Krejcie Morgan Table. Hypothesis testing of data was processed using the Structural Equation Modeling (SEM) technique using the SmartPLS application, while descriptive statistical testing used the SPSS application. There are 28 (twenty-eight) research questions representing the variables studied. Of the 5 (five) hypotheses proposed by the researcher, all were accepted, with 3 (three) independent variables having a direct influence on the dependent variable, the hypothesis was accepted. The moderating variable resulted in 2 (two) accepted hypotheses. The results of the study found that the variable of information technology implementation has a positive and significant influence on the effectiveness of the accounting information system in accordance with the proposed hypothesis. The variable of human resource quality has a positive and significant influence on the effectiveness of the accounting information system and the hypothesis is accepted. Flexible working space as the third independent variable also supports the proposed hypothesis with positive and significant influence results. Furthermore, flexible working space as a moderating variable influences the implementation of information technology and the quality of human resources on the effectiveness of the accounting information system positively and significantly so that the proposed hypothesis is accepted.