{"title":"技术影响、质量和会计信息系统对公司绩效的利用","authors":"Y. Rahmawati, Suwandi Suwandi","doi":"10.30587/jcaa.v1i1.4232","DOIUrl":null,"url":null,"abstract":"This study aims to determine the effect of technology, quality and utilization of accounting information systems on company performance. In this study, researchers examined the company's performance at PT Karunia Alam Segar in Gresik City by using independent variables, namely accounting information system technology, accounting information system quality and accounting information system utilization. The population of this research is all employees of accounting information system users who work at PT Karunia Alam Segar. Sampling was carried out using purposive sampling method, and the number of samples was 70 respondents. The data analysis technique used in this research is SEMPLS. The results of hypothesis testing in this study indicate that accounting information system technology and the quality of accounting information systems have a significant and significant effect on company performance. While the use of accounting information systems does not affect the company's performance. This is due to environmental factors in the form of attitudes that affect individual performance so that employees have a negative attitude towards the use of accounting information system technology forcibly due to pressure in the work environment.","PeriodicalId":258760,"journal":{"name":"Journal of Culture Accounting and Auditing","volume":"22 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"Pengaruh Teknologi, Kualitas Dan Pemanfaatan Sistem Informasi Akuntansi Terhadap Kinerja Perusahaan\",\"authors\":\"Y. Rahmawati, Suwandi Suwandi\",\"doi\":\"10.30587/jcaa.v1i1.4232\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aims to determine the effect of technology, quality and utilization of accounting information systems on company performance. In this study, researchers examined the company's performance at PT Karunia Alam Segar in Gresik City by using independent variables, namely accounting information system technology, accounting information system quality and accounting information system utilization. The population of this research is all employees of accounting information system users who work at PT Karunia Alam Segar. Sampling was carried out using purposive sampling method, and the number of samples was 70 respondents. The data analysis technique used in this research is SEMPLS. The results of hypothesis testing in this study indicate that accounting information system technology and the quality of accounting information systems have a significant and significant effect on company performance. While the use of accounting information systems does not affect the company's performance. This is due to environmental factors in the form of attitudes that affect individual performance so that employees have a negative attitude towards the use of accounting information system technology forcibly due to pressure in the work environment.\",\"PeriodicalId\":258760,\"journal\":{\"name\":\"Journal of Culture Accounting and Auditing\",\"volume\":\"22 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-07-14\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Culture Accounting and Auditing\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.30587/jcaa.v1i1.4232\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Culture Accounting and Auditing","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.30587/jcaa.v1i1.4232","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 1
摘要
本研究旨在确定会计信息系统的技术、质量和利用对公司绩效的影响。本研究采用会计信息系统技术、会计信息系统质量和会计信息系统利用自变量对Gresik市Karunia Alam Segar PT公司绩效进行检验。本研究的人口是在PT Karunia Alam Segar工作的会计信息系统用户的所有员工。抽样采用目的抽样的方法,抽样人数为70人。本研究使用的数据分析技术是SEMPLS。本研究的假设检验结果表明,会计信息系统技术和会计信息系统质量对公司绩效的影响显著且显著。而会计信息系统的使用并不影响公司的业绩。这是由于环境因素以态度的形式影响个人绩效,使员工由于工作环境的压力而对强行使用会计信息系统技术产生消极态度。
Pengaruh Teknologi, Kualitas Dan Pemanfaatan Sistem Informasi Akuntansi Terhadap Kinerja Perusahaan
This study aims to determine the effect of technology, quality and utilization of accounting information systems on company performance. In this study, researchers examined the company's performance at PT Karunia Alam Segar in Gresik City by using independent variables, namely accounting information system technology, accounting information system quality and accounting information system utilization. The population of this research is all employees of accounting information system users who work at PT Karunia Alam Segar. Sampling was carried out using purposive sampling method, and the number of samples was 70 respondents. The data analysis technique used in this research is SEMPLS. The results of hypothesis testing in this study indicate that accounting information system technology and the quality of accounting information systems have a significant and significant effect on company performance. While the use of accounting information systems does not affect the company's performance. This is due to environmental factors in the form of attitudes that affect individual performance so that employees have a negative attitude towards the use of accounting information system technology forcibly due to pressure in the work environment.