实施会计信息系统的效果、技术的利用、人力资源能力和管理层的参与对个人绩效的影响

Herlin Munthe, Ryo Eru Nugraha Ginting, Merry Rusida, Kiki Hardiansyah Siregar
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引用次数: 0

摘要

本研究旨在调查位于棉兰市的一家快递服务公司 Shopee Express 的会计信息系统实施、技术使用、人力资源能力和管理参与对个人绩效的影响。本研究采用定量数据。研究在位于棉兰市区的一家名为 Shopee Express 的物流公司进行。研究对象包括受雇于棉兰市 Shopee Express 快递服务公司的所有员工,共计 60 人。本研究的样本量也是 60 人。本研究结合了研究人员使用的第一手和第二手数据来源。研究结果和分析如下:(1) 实施会计信息系统对个人绩效有显著影响,这一点可以从统计意义上的 sig 值小于 0.05 得到证明。技术利用对个人绩效的影响具有统计学意义,其显著性水平小于 0.05。人力资源的能力对个人绩效有重大影响,其显著性检验值小于 0.05。管理层的参与对个人绩效有实质性影响,其关系的统计显著性(P < 0.05)证明了这一点。(5) 建立会计信息系统、利用技术、拥有人力资源能力和参与管理对个人绩效具有显著影响,这一点在统计学上的显著性 P 值小于 0.05。调整后的 R 平方值为 0.641,表明研究变量对解释个人绩效的贡献率为 64.10%。其余的 35.90% 则归因于本研究范围之外的外部因素。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Influence of the Effectiveness of Implementing Accounting Information Systems, Utilization of Technology, Human Resource Competency and Management Participation on Individual Performance
The objective of this study is to investigate the impact of the implementation of accounting information systems, technology use, human resource competency, and management engagement on individual performance at Shopee Express, a delivery service firm located in the city of Medan. The present study employs quantitative data. The research was carried out at a logistics company called Shopee Express, located in the urban area of Medan. The study's population comprises all employees employed at the Shopee Express delivery service company in the city of Medan, amounting to a total of 60 individuals. The sample size for this study also consists of 60 people. The study incorporated a combination of primary and secondary data sources, as employed by the researcher. The findings and analysis of this study are presented as follows: (1) The implementation of accounting information systems has a noteworthy impact on individual performance, as evidenced by the statistical significance of the sig value being less than 0.05. The impact of technology utilization on individual performance is shown to be statistically significant, as indicated by a significance level of less than 0.05. The competency of human resources has a substantial impact on individual performance, as indicated by a statistically significant p-value of less than 0.05. The involvement of management has a substantial impact on the performance of individuals, as evidenced by the statistical significance of the relationship (p < 0.05). (5) The concurrent impact of establishing accounting information systems, utilizing technology, possessing human resource competence, and engaging in management participation has a noteworthy effect on individual performance, as indicated by a statistically significant p-value of less than 0.05. The Adjusted R-Square value is 0.641, indicating that the research variables provide a substantial contribution of 64.10% towards explaining individual performance. The remaining 35.90% is attributed to external factors beyond the scope of this study.
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