Pengaruh Personal Capability, Kecanggihan Teknologi Informasi, Perlindungan Sistem Informasi dan Partisipasi Manajemen Terhadap Efektivitas Sistem Informasi Akuntansi Pada LPD Se-Kecamatan Ubud

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh personal capability, kecanggihan teknologi informasi, perlindungan sistem informasi dan partisipasi manajemen terhadap efektivitas sistem informasi akuntansi pada LPD se-Kecamatan Ubud. Populasi penelitian ini adalah seluruh LPD di Kecamatan Ubud yang berjumlah 32 LPD. Teknik pengambilan sampel dalam penelitian ini adalah dengan menggunakan metode purposive sampling dengan total jumlah responden sebanyak 96 responden. Metode penelitian ini menggunakan metode penelitian kuantitatif dengan data primer yang diperoleh dari data kuesioner yang diukur menggunakan skala likert. Teknik analisis data yang digunakan adalah teknik analisis regresi linear berganda dengan program SPSS 24.0 for Windows. Hasil penelitian ini menunjukkan bahwa : (1) Personal Capability berpengaruh positif dan signifikan terhadap efektivitas sistem informasi akuntansi. (2) Kecanggihan teknologi informasi berpengaruh positif dan signifika terhadap efektivitas sistem informasi akuntansi. (3) Perlindungan sistem informasi berpengaruh positif dan signifikan terhadap efektivitas sistem informasi akuntansi. (4) Partisipasi manajemen berpengaruh positif dan signifikan terhadap efektivitas sistem informasi akuntansi. (5) Personal capability, kecanggihan teknologi informasi, perlindungan sistem informasi dan partisipasi manajemen secara bersama- sama berpengaruh positif dan signifikan terhadap efektivitas sistem informasi akuntansi.
Kata Kunci : Efektivitas Sistem Informasi Akuntansi, Personal Capability, Kecanggihan Teknologi Informasi, Perlindungan Sistem Informasi, Partisipasi Manajemen

This study aimed at examining the effect of personal capability, information technology sophistication, information system protection, and management participation on the effectivity of the accounting information system of village credit institutions in Ubud district. The study was conducted at the 32 village credit institution offices located around Ubud sub-district using a quantitative method in order to find out the effect of personal capability, information technology sophistication, information system protection, and management participation on the effectiveness of accountancy information system. There were 96 respondents selected as the samples based on purposive sampling. The primary data were obtained by using questionnaires measured by Liker scale. The analysis was made by using multiple linear regression technique supported by SPSS 24.0 for windows. The results of the study indicated that (1) personal capability had a significant positive effect on the effectiveness of accountancy information system, (2) information technology sophistication had a significant positive effect on the effectiveness of accountancy information system,(3) information system protection had a significant positive effect on the effectiveness of accountancy information system, and (4) management participation had a significant positive effect on the effectiveness of accountancy information system. And (5) personal capability, information technology sophistication, information system protection, and management participation simultaneously had a significant and positive effect on the effectiveness of accountancy information system.
keyword : Effectiveness of Accountancy Information System, Personal Capability, Information Technology Sophistication, Information System Protection, and Management Participation.