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


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.


Argyris, C. 1971. Management Infonnation Systems: The Challenge to Reality and Emotionality. Management Sci. 17, 6: B275-B292.
Alsarayreh, M. N., O. A. A. Jawabreh, M. M. F. Jaradat, dan S. A. Alamro. 2011. Technological Impacts on Effectiveness of Accounting Information Systems (AIS) Applied by Aqaba Tourist Hotels. European Journal of Scientific Research. Vol. 59, No. 3: 361-369.
Dean, N. 1968. The Computer Comes of Age. Harvard Business Review. 46, 1, 83-91.
De Guinea, A.O., Kelley, H. and Hunter, M.G. (2005) Information Systems Effectiveness in Small Business: Extending a Singaporean model in Canada, Journal of Global Information Management, 13, 3: 55-70.
DeLone, W. and McLean, E. (1992) Information System Success: The Quest for the Dependent Variable, Information Systems Research, 3, 1, 60-95.
Diebold, J. 1969. Bad Decisions on Computer Use. Harvard Business Review. 47, 1, 14-16, 27-28, 176.
Fung Jen, Tjhai. 2002. Faktor-Faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi. Jurnal Bisnis dan Akuntansi. Vol 4, No. 2.
Ghozali, I. 2006. Aplikasi Analisis Multivariate dengan Program SPSS. Semarang: BP Undip.
Hajiha, Z. dan Z. A. P. Azizi. 2011. Effective Factors on Alignment of Accounting Information Systems in Manufacturing Companies: Evidence from Iran. Information Management and Business Review. Vol. 3, No. 3: 158-170.
Handayani, R. 2010. Analisis Faktor-Faktor yang Menentukan Efektivitas Sistem Informasi pada Organisasi Sektor Publik. Jurnal Akuntansi dan Keuangan. Vol.12, No. 1: 26- 40.
Hunter, M.G., dan Long, W.A. (2002) Information Technology and Small Business: Lessons from the Entrepreneurial Process, Information Resources Management Association Conference (IRMA), May, Seattle, Washington.
Hussin, H., King, M. dan Cragg, P.B. (2002) IT Alignment in Small Firms, European Journal of Information Systems, 11, 108-127.
Ismail, N. A. dan M. King (2005). “Firm Performance and AIS Alignment in Malaysian SMEs,” International Journal of Accounting Information Systems, 6(4), 241-259.
Ismail, N. A. dan M. King. 2007. Factors Influencing the Alignment of Accounting Information Systems in Small and Medium Sized Malaysian Manufacturing Firms. Journal of Information Systems and Small Business. Vol. 1, No. 1-2: 1-20.
Ismail, N. A. 2009. Factors Influencing AIS Effectiveness Among Manufacturing SMEs: Evidence from Malaysia. The Electronic Journal on Information Systems in Developing Countries. Vol. 38, No. 10: 1-19.
Ismail, N. A. dan M. Al-Eqab. 2011. Contingency Factors and Accounting Information System Design in Jordanian Companies. IBIMA Business Review. Vol. 2011.
Kamyabi, Y. dan S. Devi. 2011. Use of Professional Accountants’ Advisory Services and its Impact on SME Performance in an Emerging Economy: A Resource-based View. Journal of Management and Sustainability. Vol. 1, No. 1. 43-55.
Kouser, R., G. e Rana, dan F. A. Shahzad. 2011. Determinants of AIS Effectiveness: Assessment thereof in Pakistan. International Journal of Contemporary Business Studies. Vol. 2, No. 12: 6-21.
Majid Ramezan.2009.Measuring The Effectiveness oh Human Resource Information Systems In National Iranian Oil Company (An Empirical Assessment). Iranian Journal of Management Studies, 2(2).h:129-145.
Naranjo-Gil, D. 2004. The Role of Sophisticated Accounting System in Strategy Management. The International Journal of Digital Accounting Research. Vol. 4, No. 8: 125-144.
Raymond, L. and Pare, G. 1992. ‘Measurement of information technology sophistication in small manufacturing businesses’, Information Resources Management Journal, vol. 5, no. 2, pp. 4-16.
Sajady, H., M. Dastgir, dan H. Hashem Nejad. 2008. Evaluation of The Effectiveness of Accounting Information Systems. International Journal of Information Science and Technology. Vol. 6, No. 2: 49-59.
Senn, J. A. 1978. Essential Principles of Infonnation Systems Development. MIS Quarterly, 2, 2, 17-26.
Soegiharto. 2001. Influence Factors Affecting the Performance of Accounting Information Systems. Gadjah Mada International Journal of Business. Vol. 3, No. 2.
Thong, J. Y. L., C-S. Yap, dan K. S. Raman. 1996. Top Management Support, External Expertise and Information Systems Implementation in Small Businesses. Information Systems Research. Vol. 7, No. 2: 248-267.
Thong, J.Y.L. 2001. ‘Resource constraints and information systems implementation in Singaporean small business’, OMEGA International Journal of Management Science, vol. 29, pp. 143-156.