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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI




  • Drs. Acep Komara, SE., MSi.
    Universitas Swadaya Gunung Jati Cirebon

    ABSTRACT

    This study is meant to test the effect of involvement variable, capability of
    personnel Information System (IS), organization size, top management support and
    formalization to the satisfaction of Accounting Information System (AIS) users as the
    surrogate of AIS performance. Besides, it is also meant to test the differences of AIS
    performance in relation to the users education and training program, steering committee
    of IS and the independence of IS department location. This study is based on Sugiharto’s
    study (2001) with the change that lies on research focus i.e. at general ledger sub-system,
    research object, data processing analysis, and the instrument used to measure the
    satisfaction of AIS users.

    The result of partial regression test shows that involvement variable,
    organization size, top management support, and formalization have a significant effect to
    the users’ satisfaction. Besides, involvement variable, capability, and top management
    support affect significantly to the use of AIS. Meanwhile, on the simultaneity test, all
    independent variables perceived to have an effect on the AIS performance. Furthermore,
    coefficient of determination for users’ satisfaction variable (Y 1) and the system use (Y2)
    is 41.2% and 32.4% accordingly. On difference test using Mann Whitney U-test is to be
    found evidence that there is no difference of AIS performance in line with whether or not
    there is a steering committee, user training and education program, and the
    independence or dependence of the IS department. The result of the research heralds
    three implications for the hereinafter research. First, some variables of organizational
    context and moderating variables require to be entangled. Second, it needs exploration
    and definition of techniques and approaches for user training and education program.
    Third, it needs elaboration of special purpose of the software developed by the
    respondents.

    Keyword : User Accounting Information System Satisfaction, User Accounting
    Information Use, User Involvement, Capability of Information System
    Personnel, Top Management Support, Formalization of Information System
    Development, Organization Size.

    LATAR BELAKANG PENELITIAN

    Penerapan suatu sistem dalam perusahaan dihadapkan kepada dua hal, apakah
    perusahaan mendapatkan keberhasilan penerapan sistem atau kegagalan sistem, (DeLone
    dan Raymond dalam Montazemi, 1988).

    Pendapat para peneliti seperti Baroudi, Olson, dan Ives (1986), Lucas (1975),
    Robey (1979), Schewe (1976) dalam Tait & Vessey (1988); juga Cerullo (1980),
    Ginzberg (1981), King & Rodriquez (1978), Lucas (1975, 1978), Zmud (1979), dalam
    DeLone (1992); dan Montazemi (1988) sepakat mengarahkan penggunaan sistem
    (system use) sebagai tolok ukur keberhasilan sistem. Para peneliti yang lain seperti
    Montazemy (1988); atau Bailey & Pearson (1983), Edstrom (1977), Ives, Olson & Baroudi (1983), Pearson (1977), dan Treacy (1985) dalam Tait & Vessey (1988)
    menyatakan kepuasan pengguna informasi (User Information Satisfaction/UIS) dijadikan
    sebagai tolok ukur keberhasilan sistem. Dengan demikian dapat disimpulkan bahwa
    penggunaan sistem (system use) dan kepuasan pengguna informasi (User Information
    Satisfaction/UIS) adalah tolok ukur keberhasilan sistem informasi. Kedua konstruk
    tersebut (Penggunaan Sistem dan Kepuasan Pengguna) telah digunakan dalam riset
    sistem informasi sebagai pengganti (surrogate) untuk mengukur kinerja (performance)
    SIA (Montazemi, 1988; Choe, 1996; Soegiharto, 2001).

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