Pengaruh Pengendalian Internal, Manajemen Sistem Informasi, Pemanfaatan Teknologi Informasi, Kualitas Sistem dan Kecanggihan Teknologi Informasi terhadap Efektivitas Sistem Informasi Akuntansi pada PT Bank Mandiri Kantor Cabang Pembantu di Area Medan Imam Bonjol

Abstract

This research aims to determine the influence of Internal Control, Information Systems Management, Utilization of Information Technology, System Quality and Sophistication of Information Technology on the Effectiveness of the Accounting Information System at PT Bank Mandiri Sub-Branch Office in the Medan Imam Bonjol Area. This type of research is associative research and a quantitative approach. The type of data used in this research is primary data in the form of a questionnaire distributed to 125 respondents and the analysis technique used is multiple linear regression analysis. The results of this research indicate that internal control has a significant influence on the efficiency of the accounting information system, information system management has a significant influence on the efficiency of the accounting information system, increased use of information technology will affect the effectiveness of the AIS, system quality does not have a significant effect on the efficiency of the accounting information system, sophistication IT has a significant effect on the performance of accounting information systems.