ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI

Abstract

This study is meant to test the effect of involvement variable, capability of personnel Information System (IS), organization size, top management support and formalization to the system use and satisfaction of Accounting Information System (AIS) users as the surrogate of AIS performance. Besides, it is also meant to test the differences of AIS performance in relation to the users education and training program, steering committee of IS and the independence of IS department location. This study is based on Sugiharto's study (2001) with the change that lies on research focus i.e. at general ledger sub-system, research object, data processing analysis, and the instrument used to measure the satisfaction of AIS users. The research data are obtained by means of mail survey, enumerator service, and walk-in done by the researcher, directly to the respondents. There are 83 manufacturing business involved in this research showing the level of 24.93 % response out of 333 population. The analysis method of research comprises influence test using multiple regression analysis, t-test, F-test, coefficient of determination. Meanwhile, differential test uses Mann Whitney U-test. The result of partial regression test shows that involvement variable, organization size, top management support, and formalization have a significant effect to the users' satisfaction. Besides, involvement variable, capability, and top management support affect significantly to the use of AIS. Meanwhile, on the simultaneity test, all independent variables perceived to have an effect on the AIS performance. Furthermore, coefficient of determination for users' satisfaction variable (Y 1) and the system use (Y2) is 41.2% and 32.4% accordingly. On difference test using Mann Whitney U-test is to be found evidence that there is no difference of AIS performance in line with whether or not there is a steering committee, user training and education program, and the independence or dependence of the IS department. The result of the research heralds three implications for the hereinafter research. First, some variables of organizational context and moderating variables require to be entangled. Second, it needs exploration and definition of techniques and approaches for user training and education program. Third, it needs elaboration of special purpose of the software developed by the respondents.