PENGARUH TEKNOLOGI SISTEM INFORMASI AKUNTANSI, KUALITAS SISTEM INFORMASI DAN KEPUASAN PENGGUNA TERHADAP KINERJA ORGANISASI PADA DINAS KEBUDAYAAN DAN PARIWISATA KABUPATEN BULELENG

Authors

  • Ade Diana Rosanty .
  • Made Arie Wahyuni, S.E. .
  • Gede Adi Yuniarta, SE.AK .

DOI:

https://doi.org/10.23887/jimat.v8i2.10390

Abstract

Penelitian ini bertujuan membuktikan secara empiris pengaruh teknologi sistem informasi akuntansi, kualitas sistem informasi, dan kepuasan pengguna terhadap kinerja organisasi. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer yang diperoleh dari kuesioner dan diukur menggunakan skala likert. Populasi penelitian menggunakan seluruh pegawai yang bekerja di Dinas Kebudayaan dan Pariwisata Kabupaten Buleleng. Teknik pengambilan sampel menggunakan purposive sampling, yaitu memilih sampel dengan kriteria tertentu. Kriteria sampel Pegawai Negeri Sipil di Dinas Kebudayaan dan Pariwisata Kabupaten Buleleng serta petugas TIS (Tourist Information Service) di kawasan objek wisata Kabupaten Buleleng sebanyak 90 orang. Teknik analisis data menggunakan analisis regresi linier berganda dengan berbantuan SPSS 24.0 for Windows. Hasil penelitian menujukan bahwa: 1) Tekonologi sistem informasi akuntansi berpengaruh positif signifikan terhadap kinerja organisasi, 2) Kualitas sistem informasi berpengaruh positif signifikan terhadap kinerja organisasi, 3) Kepuasan pengguna berpengaruh positif signifikan terhadap kinerja organisasi, 4) Teknologi sistem informasi akuntansi, kualitas sistem informasi, dan kepuasaan pengguna berpengaruh secara simultan terhadap kinerja organisasi.
Kata Kunci : teknologi sistem informasi akuntansi, kualitas sistem informasi, kepuasan pengguna, kinerja organisasi.

This research aims at empirically proving the effect of technology of accounting information system, quality of information system, and user satisfaction toward the organizational performance. This study is qualitative research by using primary data got from questionnaires and measured by using likert scale. The population are all staffs working in the culture and tourism department in Buleleng Regency. The technique of collecting the data is purposive sampling, that is choosing sample by certain criteria. The samples are the civil servants in culture and tourism department and the TIS (Tourist Information Service) staffs in tourism destinations in Buleleng Regency, as many as 90 people. The technique of analyzing the data is by the analysis of multiple linear regression with the assistance of SPSS 24.0 for Windows. The result shows that: 1) the technology of accounting information system has positive and significant effect toward organizational performance, 2) the quality of accounting information system has positive and significant effect toward organizational performance, 3) the user satisfaction has positive and significant effect toward organizational performance, 4) the technology of accounting information system , the quality of accounting information system, and the user satisfaction simultanously have effect toward organizational performance.
keyword : the technology of accounting information system , the quality of accounting information system, and the user satisfaction.

Published

2017-06-14

Issue

Section

Articles