PENGARUH KETERLIBATAN PEMAKAI, PENDIDIKAN PEMAKAI SISTEM, KAPABILITAS PERSONAL SISTEM INFORMASI DAN DUKUNGAN MANAJEMEN PUNCAK TERHADAP EFEKTIVITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI

(Studi Kasus: Koperasi Simpan Pinjam Se-Kecamatan Ubud Gianyar)

Abstract

The effectiveness of an accounting information system is a measure that shows the extent to
which the target pool of resources is organized to collect, process, and store electronic data,
then convert it into useful information and provide the required formal reports properly. This
study aims to determine the effect of user involvement, user system education, information
system personal capabilities, and top management support on the effectiveness of accounting
information system users. This research was conducted at the Savings and Loans Cooperative
in Ubud District. The sample in this study were 45 cooperative employees. The sampling method
used is proposive sampling. The data analysis techniques used in this study are Descriptive
Statistics, Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression,
Coefficient of Determination, F Test, and t Test. From the results of this study, the user
involvement variable has a positive and significant effect on the effectiveness of the use of
accounting information systems. The system user education variable has a positive and
significant effect on the effectiveness of the use of accounting information systems. The variable
of personal capability of information systems has a positive and significant effect on the
effectiveness of using accounting information systems. The top management support variable
has a positive and significant effect on the effectiveness of the use of accounting information
systems