FIKRI, MUHAMMAD AZIS (2019) PENGARUH KECANGGIHAN TEKNOLOGI INFORMASI, PARTISIPASI MANAJEMEN, DAN PENGETAHUAN MANAJER AKUNTANSI TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI (Studi Pada Bank Indonesia). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research was conducted to determine the effect of information technology sophistication, management participation and knowledge of accounting managers on the effectiveness of accounting information systems. The object of this research is employees at the level of assistant managers and managers at the Bank Indonesia head office located in Jakarta. This type of research is a quantitative causality research that is research conducted to determine the effect of the independent variables on the dependent variable. The data used in this study are primary data. The sampling technique used was purposive sampling so that the number of samples obtained was 76 respondents. The data obtained were tested by the instrument, namely the validity and reliability tests. This research model uses multiple linear regression analysis and hypothesis testing. The results showed that the sophistication of information technology, management participation, and knowledge of accounting managers have a positive effect on the effectiveness of accounting information systems. Keywords: information technology sophistication, management participation, accounting manager knowledge, effectiveness of accounting information systems Penelitian ini dilakukan untuk mengetahui pengaruh kecanggihan teknologi informasi, partisipasi manajemen dan pengetahuan manajer akuntansi terhadap efektivitas sistem informasi akuntansi. Objek penelititan ini adalah pegawai setingkat asisten manajer dan manajer di kantor pusat Bank Indonesia yang berlokasi di Jakarta. Jenis penelitian ini adalah penelitian kuantitatif kausalitas yaitu penelitian yang dilakukan untuk mengetahui pengaruh dari variabel bebas terhadap variabel terikat. Data yang digunakan dalam penelitian ini merupakan data primer. Teknik sampel yang digunakan adalah purposive sampling sehingga diperoleh jumlah sampel sebanyak 76 responden. Data yang diperoleh dilakukan uji instrumen yaitu uji validitas dan uji reliabilitas. Model penelitian ini menggunakan analisis regresi linear berganda serta pengujian hipotesis. Hasil Penelitian menunjukkan bahwa kecanggihan teknologi informasi, partisipasi manajemen, dan pengetahuan manajer akuntansi berpengaruh positif terhadap efektivitas sistem informasi akuntansi. Kata Kunci: kecanggihan teknologi informasi, partisipasi manajemen, pengetahuan manajer akuntansi, efektivitas sistem informasi akuntansi
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