ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI PADA PT. DUA KELINCI PATI
Abstract
Sistem Informasi Akuntansi adalah suatu komponen organisasi yang mengumpulkan, menggolongkan, mengolah, menganalisa, dan mengkomunikasikan informasi keuangan yang relevan untuk pengambilan keputusan .Populasi dalam penelitian ini adalah karyawan PT Dua Kelinci Pati berjumlah 80. Teknik pengambilan sampel yang di gunakan adalah sampel jenuh yang berjumlah 80 orang. Variabel dalam penelitian ini adalah keterlibatan pengguna dalam proses pengembangan sistem, kemampuan teknik personal, dukungan manajemen puncak, formalisasi pengembangan sistem informasi, program pelatihan dan pendidikan pengguna, dan kinerja sistem informasi akuntansi. Hasil Penelitian ini menunjukkan bahwa ada pengaruh signifikan keterlibatan pengguna dalam proses pengembangan sistem terhadap kinerja SIA menunjukkan nilai t hitung sebesar 2,103 > t tabel sebesar 1,993 dengan tingkat signifikansi 0,039 < 0,05. Ada pengaruh signifikan kemampuan teknik personal terhadap kinerja SIA menunjukkan nilai t hitung sebesar 2,007 > t tabel sebesar 1,993 dengan tingkat signifikansi 0,048 < 0,05. Ada pengaruh signifikan dukungan manajemen puncak terhadap kinerja SIA menunjukkan nilai t hitung sebesar 2,708 > t tabel sebesar 1,993 dengan tingkat signifikansi 0,008 < 0,05. Ada pengaruh signifikan formalisasi pengembangan sistem informasi terhadap kinerja SIA menunjukkan nilai t hitung sebesar 2,036 > t tabel sebesar 1,993 dengan tingkat signifikansi 0,045 < 0,05. Ada pengaruh signifikan program pelatihan dan pendidikan pengguna terhadap kinerja SIA menunjukkan nilai t hitung sebesar 2,140 > t tabel sebesar 1,993 dengan tingkat signifikansi 0,036 < 0,05.
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