Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi (studi kasus pada PTPN III Rambutan Tebing Tinggi Sumatera Utara)

Abstract

ANALYSIS OF FACTORS AFFECTING THE PERFORMANCE OF ACCOUNTING INFORMATION SYSTEM (CASE STUDY ON HIGH CLIFFS PTPN III RAMBUTAN NORTH SUMATRA) This study aimed to examine the effect of variable user involvement in decision-SIA, the capabilities of the personnel system, top management support, formalization of information systems development, education and training programs, the location of departments, affect the performance of accounting information systems. This study is based on the change in the focus of research is on the ledger sub-system, the object of study, analysis of the data processing, and the instrument used to measure user satisfaction SIA. Data were obtained through a survey and conducted by researchers directly to the respondents. The method consists of the analysis of the t test, F test, the coefficient of determination. Partial regression test results showed that 20 341 with a significant level of 0.000 variable user involvement in decision-SIA, the capabilities of the personnel system, top management support, formalization of system development, education and training programs have a significant impact on user satisfaction. In addition, top management support variables significantly influence the use of AIS, 4593 with a significant level of 0.000.