PENGARUH EFEKTIVITAS DAN KUALITAS SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN

Abstract

Information systems can increase competitive advantage in modern organizational developments. The progress and development of technology-based information systems have occurred so rapidly in this era of globalization that the Financial and Asset Management Agency of Surabaya City (BPKAD) has implemented an accounting information system as a tool for preparing financial reports. Therefore, this research aimed to examine the effect of the effectiveness and quality of accounting information systems on employees’ performance at the BPKAD in Surabaya City. The research was quantitative. Moreover, the population was employees at Financial and Asset Management Agency of Surabaya City). The data collection technique used purposive sampling, in which the sample was based on determined criteria. In line with that, there were 40 respondents consisting of treasury sub- sectors and finance sub-sectors as the sample. Furthermore, the data analysis technique used multiple linear regression with SPSS. The result showed that the effectiveness of implementing accounting information systems had a positive effect on employees’ performance. Likewise, the quality of the accounting information system had a positive effect on the employees’ performance. In conclusion, both effectiveness and quality of implementing accounting information systems had positive direction with employees’ performance. The higher the effectiveness and quality of implementing accounting information systems were, the higher the employees’ performance would be.