PENGARUH CORPORATE GOVERNANCE DAN FAKTOR SUMBER DAYA MANUSIA TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI (Studi Pada Akuntan Berpraktik

RAHMAWATI, TRI WAHYUNI (2019) PENGARUH CORPORATE GOVERNANCE DAN FAKTOR SUMBER DAYA MANUSIA TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI (Studi Pada Akuntan Berpraktik. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Effectiveness of the accounting information system is a success achieved by the accounting information system to produce timely, accurate, and reliable. This study aimed to determine the effect of corporate governance and human resource factor on the effectiveness of accounting information systems. This research was conducted at the Kantor Jasa Akuntansi in Indonesia. Samples were taken by insidental sampling technique as much as 250 respondents obtained by questionnaire and and using multiple linear regression analysis with the assistance of computer software for Statistic SPSS version 23. The results of data analysis show that corporate governance and human resource factors have a positive and significant effect on the effectiveness of accounting information systems Key Words: Corporate governance, management participation, information technology sophistication, the ability of users of accounting information systems, accounting information systems effectiveness Efektivitas sistem informasi akuntansi merupakan suatu keberhasilan yang dicapai oleh sistem informasi akuntansi dalam menghasilkan informasi secara tepat waktu, akurat, dan dapat dipercaya. Penelitian ini bertujuan untuk mengetahui pengaruh corporate governance dan faktor sumber daya manusia terhadap efektivitas sistem informasi akuntansi. Penelitian ini dilakukan pada akuntan berpraktik (AB) pemegang ijin Kantor Jasa Akuntansi di Indonesia. Sampel diambil dengan menggunakan teknik Insidental Sampling sebanyak 250 responden yang diperoleh dengan kuesioner dan menggunakan analisis regresi linier berganda dengan bantuan software komputer untuk statistic SPSS versi 23. Hasil Penelitian menunjukkan bahwa corporate governance dan faktor sumber daya manusia berpengaruh positif dan signifikan terhadap efektivitas sistem informasi akuntansi. Kata kunci : corporate governance, partisipasi manajemen, kecanggihan teknologi informasi, kemampuan pemakai sistem informasi akuntansi, efektivitas sistem informasi akuntansi

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 729
NIM/NIDN Creators: 43214110116
Uncontrolled Keywords: corporate governance, partisipasi manajemen, kecanggihan teknologi informasi, kemampuan pemakai sistem informasi akuntansi, efektivitas sistem informasi akuntansi
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 09 Jul 2022 01:46
Last Modified: 09 Jul 2022 01:46
URI: http://repository.mercubuana.ac.id/id/eprint/64844

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