PENGARUH EFEKTIVITAS DAN KUALITAS PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA PENGGUNANYA

Abstract

This research aimed to examine the effectiveness of accounting information system implementation and quality of accounting information system on users’ performance. While, the population was employees who applied accounting system information. Moreover, the data collection technique used purposive sampling technique, in which the sample was based on criteria given. In line with, there were 44 respondents which were under supervision of Senior Manager of Finance Management at PDAM Surya Sembada Surabaya. The instrument in data collection technique used survey through questionnaires which were distributed to respondents. Furthermore, the data analysis technique used multiple linear analysis with SPSS (Statistical Product and Service Solution) 20. The research results concluded the effectiveness of accounting information system implementation as well as accounting information system either partially or simultaneously had positive effect on user’s performance. As simultaneously, this was proven with F test which was about F-count 28.230 > F-table 3.23 with significance lvel less then 0.05. Meanwhile, as partially it could be proven with t-test which showed effectiveness of accounting information system had significant value of 0.023 or < 0.05. In addition, quality of accounting information system had significance value of 0.000 which smaller than 0.05.
Keywords: effectiveness implementation, accounting information system, user’s performance