Faktor-Faktor yang Mempengaruhi Efektivitas Sistem Informasi Akuntansi pada PT Pegadaian di Kabupaten Klaten

Kurnia Puspita Ningtyas, Anita Wijayanti, Agni Astungkara
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Abstract

This study aims to examine the influence of variables of information technology sophistication, level of education, skill, knowledge of accounting department employees, and participation of accounting information system users on the effectiveness of accounting information systems. This research method uses a quantitative descriptive approach and sampling in this study is purposive sampling. Data collection techniques were obtained through surveys using questionnaires distributed to 40 employee respondents who used accounting information systems at PT. Pegadaian Klaten Branch. The data analysis used in this study was multiple regression analysis using SPSS Version 26. The results of this study prove that the sophistication of information technology has a significant effect on the effectiveness of accounting information systems, the level of education does not have a significant effect on the effectiveness of accounting information systems, skill has a significant effect on the effectiveness of accounting information systems, knowledge of accounting employees has a significant effect on the effectiveness of accounting information systems, and the participation of accounting information systems has an effect significant to the effectiveness of accounting information systems.
影响克拉登地区 PT Pegadaian 公司会计信息系统有效性的因素
本研究旨在探讨信息技术成熟度、会计部门员工的教育水平、技能、知识以及会计信息系统用户的参与等变量对会计信息系统有效性的影响。本研究采用定量描述法,抽样为目的性抽样。数据收集技术是通过向 PT.Pegadaian Klaten 分公司使用会计信息系统的 40 名员工进行问卷调查。本研究采用的数据分析方法是使用 SPSS 26 版进行多元回归分析。研究结果证明,信息技术的先进性对会计信息系统的有效性有显著影响,教育水平对会计信息系统的有效性没有显著影响,技能对会计信息系统的有效性有显著影响,会计员工的知识对会计信息系统的有效性有显著影响,会计信息系统的参与对会计信息系统的有效性有显著影响。
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