PENGARUH INFORMATION TECHNOLOGY SOPHISTICATION, PARTISIPASI MANAJEMEN, PENGETAHUAN MANAJEMEN, DAN EXTERNAL EXPERTISE PADA EFEKTIVITAS SISTEM INFORMASI AKUNTANSI

  • Ni Wayan Yuniasih Fakultas Ekonomi Universitas Hindu Indonesia
Keywords: information technology sophistitcation, management participation, management knowledge, external expertise, effectiveness

Abstract

Accounting information system is an important tool in improving organization efficiency and supporting the competitiveness in a business organization by providing financial and accounting information for the management. The objective of this research is to investigate the influence of information technology sophistication, management knowledge, management participation, and external expertise on the effectiveness of accounting information system. This research using Rural Banks (Bank Perkreditan Rakyat/BPR) in Badung regency as the object of the research, because this financial institution having specific characteristic which are using SAK-ETAP as accounting standard, so that need different accounting system than commercial banks. Beside that Badung is the centre of tourism in Bali. Sample was chose by using purposive sampling, and data was collected by using questionnaire. The result shows that information technology sophistication, management participation, management knowledge, and external expertise have positive influence on the effectiveness of accounting information system. The determination coefficient is 63.5% that meant that 36.5% of the effectiveness of accounting information system could be explained by others variable out of our model.

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