Factors that Affect the Effectiveness of Accounting Information Systems in PT. PLN (Persero) Main Unit of Aceh Distribution
Abstract
This study aims to test and analyze the Factors Affecting the Effectiveness of Accounting Information Systems at PT. PLN (Persero) Aceh Distribution Main Unit simultaneously or partially. The sample in this study is 59 employees of PT. PLN (Persero) Aceh Distribution Main Unit. The analysis technique used is multiple linear regression analysis. The results show that user ability, top management support, education and training simultaneously and partially affect the effectiveness of the accounting information system.
Keywords
Full Text:
PDFReferences
Abelelo. (2021). The Effect of User Participation, Top Management Support, and Personal Technical Ability on the Performance of Accounting Information Systems (in ODP Southwest Maluku Regency).
Andriyani, E., & Triyanto, E. (2022). Factors that affect the performance of accounting information systems. Scientific Horizon Journal, Vol.1, No.8.
Ardana, L. C. and L. H. (2016). Accounting Information Systems. Media Discourse Partners.
Ardani, N. P. N. (2021). The Influence of Top Management Support, Personal Technical Skills, Job Training Programs, and User Involvement on the Performance of Accounting Information Systems in Village Credit Institutions in South Kuta District. Faculty of Economics and Business, Mahasaraswati University Denpasar.
Ariani. (2019). The Effect of Information Technology Sophistication, User Technical Ability, Management Support and Work Experience on Accounting Information System Performance. University of Medan and its surroundings.
Benhard et al, T. (2017). Organizational Behavior. CV. Patra Media Grafindo.
C.I. R. S. Dewi., Surya, L. P. S., & Yudha, C. K. (2020). The Influence of Training, Top Management Support and Clarity of Goals on the Effectiveness of the Regional Financial Accounting Information System (Empirical Study on the Bandung Regency Government). KRISNA: Accounting Research Review: Vols. 11(2), 110.
Ghozali. (2016). Application of Multivariate Analysis with SPSS Program (8th edition). Diponegoro University Publishing Board.
Ghozali. (2021). Multivariate Analysis Application with IBM SPSS 26 Program.
https://web.pln.co.id/tentang-kami/profil-perusahaan
Indrayani, K. D. (2022). The Influence of Top Management Support, Personal Engineering Ability, Education and Training Programs on the Performance of Kadek Dian Indrayani's Accounting Information System.
Irafah, S., Sari, E. N., & Muhsyarsyah, M. (2018). The influence of human resource competence, the role of internal audit, and the successful implementation of the Regional Financial Information System on the quality of financial statements. Journal of Accounting and Finance Research, 8(2), 337–348.
Cashmere. (2020). Analysis of Financial Statements. PT RajaGrafindo Persada.
Komara. (2018). Analysis of Factors Affecting the Performance of Accounting Information Systems.
Krismiaji. (2015). Accounting Information System (Third). YKPN College of Sciences.
Kusumawati, N. P., & Ayu, P. (2019). The Influence of Individual Performance, Personal Technical Ability on the Effectiveness of Accounting Information Systems with Training and Education as Moderation. Bachelor of Accounting and Finance, Hindu University of Indonesia, 77–95.
Maliantari, K. H., Arizona, I. P. E., & Ernawatiningsih, N. P. L. (2021). Analysis of factors that affect the effectiveness of accounting information systems in pt. Arga Gemeh Amerta Denpasar Facilities. KARMA (Research Works of Accounting Students), 1(1), 271–279.
Marsdiasmo. (2017). Taxation. Andi.
Maryani, T. (2020). The Effect of Information System Participation, Information System User Ability, Organization Size, Training and Education Programs on Accounting Information System Performance. Prima (Accounting Student Research Platform), 01, 36–41.
Meiryani, &; Jun. (2019). The Influence of User Ability and Top Management Support on the Quality of Accounting Information Systems and Their Impact on the Quality of Accounting Information. International Journal of Recent Advances in Multidisciplinary Research, 02.
Mulyadi. (2016). Accounting Information Systems. Salemba Four.
Pardani, & Damayanthi. (2017). The Effect of Technology Utilization, User Participation, Top Management and User Ability on the Effectiveness of Accounting Information Systems. E-Journal of Accounting, Udayana University, 19, 3.
Poddala, P., Nagari, A., Marlin, K., Maradidya, A., Ryketeng, M., Soleh, O., Syachbrani, W., Oktaviyah, N., Jalil, F. Y., S, R. A. R., & others. (2023). Accounting Information Systems & Business. Sada Kurnia Pustaka.
Prabowo. (2019). Factors Affecting the Performance of Accounting Information Systems in Commercial Banks of Surakarta City. Journal of Research (JUPE) UNS, 2(1), 119–130.
Rambe, S., & Lubis, H. Z. (2021). Analysis of Factors Affecting the Performance of Accounting Information Systems at PT. Perkebunan Nusantara IV (Persero) Medan. Liabilities (Journal of Accounting Education), 4(1), 65–78.
Ratnaningsih, & Suaryana. (2014). The Influence of Information Technology Sophistication, Participation, and Knowledge of Accounting Managers on the Effectiveness of Accounting Information Systems. E-Journal of Accounting Udayana, 6.1(ISSN: 2302-8556), 1–16.
Robbins, C. (2017). Management (13th edition). Erlangga.
Ruth, T. (2018). The Effect of Personal Engineering Ability, Training and Education on the Effectiveness of Accounting Information Systems at the Hospital, Faculty of Economics and Business, Udayana University (Unud) Bali. Udayana University (Unud).
Salamiyah, M. (2019). Analysis of Factors Affecting the Effectiveness of the Use of Accounting Information Systems (Empirical Study on BMT in Magelang). University of Muhammadiyah Magelang.
Sangsoko, D. (2020). The Influence of Information Technology Sophistication, Management Participation, and Accounting Manager Knowledge on the Effectiveness of Accounting Information Systems (Case Study on Three- & Four-Star Hostels in Semarang City). Scientific Journal of Assets.
Satria, P. A., Dewi, & Purnama, P. (2019). Factors Affecting Information System Performance (Case Study on Savings and Loan Cooperatives in Gianyar Regency. Scientific Journal, Faculty of Economics and Business, National Education University, Denpasae, 4 No 1.
Sekaran, A. S., & Bougie, R. (2017). Research Methods for Business: Expertise Development Approaches (6th Edition Mom).
Sinambela, S., & Lijan, P. (2021). Quantitative Research Methodology – Theory and Practice. Rajawali Press.
Siregar, R. A. (2019). Analysis of Factors Affecting the Performance of Accounting Information Systems at the Regional Development Planning Agency of North Sumatra Province. State Islamic University of North Sumatra.
Srinivianti. (2023). Analysis of Factors Affecting the Effectiveness of Accounting Information Systems in Denpasar City Credit Institutions. Energy, 6(1), 1–8.
Sudir, M. R. f., Arinoza I. P. E., & Ernawatiningsih, N. P. L. (2022). The Influence of Information Technology Utilization, Information System User Participation, Top Management Support and the Role of Internal Supervisors on the Effectiveness of Accounting Information Systems in LDP in South Denpasar District. Accounting Student Research Results Collection (KHARISMA), 4(2), 226–236.
Sugiyono. (2016). Quantitative, Qualitative and R&D Research Methods. Alphabeta.
Sugiyono. (2017). Quantitative, Qualitative and R&D Research Methods. Alphabeta.
Sugiyono. (2020). Quantitative, Qualitative and R&D Research Methods. Alphabeta.
Suroto. (2017). The Effect of User Participation, User Ability, and Top Management Support on the Performance of Accounting Information Systems. State Islamic Religious Institute of Surakarta.
Syahroni, B. (2015). Public Service Performance of the Education Office. Deepublish.
Wahyu Kusumaningsih, N. W., & Dharmadiaksa, I. B. (2019). Factors Affecting the Effectiveness of the Accounting Information System of Village Credit Institutions in Tegallalang District. E-Journal of Accounting, 29(1), 205.
Wardani, D. ayu kusuma, Titisari, K. H., & Chomsatu, Y. (2020). Factors Affecting the Effectiveness of the Alfachart Application-Based Sales Accounting Information System at PT Sumber Alfaria Trijaya, Tbk. Upajiwa Dewantara, 4(1), 27–40. https://doi.org/10.26460/mmud.v4i1.6335
Zulaeha Sitti, S. and A. P. (2020). Analysis of Factors Affecting the Performance of Accounting Information Systems at PT. Sinar Gelesong Mandiri. Journal of Accounting Sciences, 2 (P-ISSN: 2714-6359, e-ISSN: 2714-6340).
DOI: https://doi.org/10.30596/miceb.v2i0.812
Refbacks
- There are currently no refbacks.