FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI DENGAN KOMPLEKSITAS TUGAS SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA PT PLN (PERSERO) DISTRIBUSI AREA BALI UTARA)

Authors

  • Luh Putu Sulastrini .
  • Dr. Edy Sujana,SE,Msi,AK .
  • I MADE PRADANA ADIPUTRA, S.E.,S.H.,M.Si. .

DOI:

https://doi.org/10.23887/jimat.v2i1.2887

Abstract

Penelitian ini bertujuan mengetahui faktor-faktor yang dapat mempengaruhi kinerja Sistem Informasi Akuntansi. Penelitian ini mengambil lokasi di wilayah Singaraja tepatnya di PT PLN(Persero) distribusi Area Bali Utara. Populasi penelitian yaitu karyawan PT PLN (Persero) distribusi Area Bali Utara dan sampel yang diambil yaitu bagian KSA(Keuangan, SDM, dan Akuntansi), distribusi, niaga, transaksi energi serta bagian perencanaan. Sampel yang digunakan sebanyak 67 responden. Metode pengumpulan data dilakukan dengan kuesioner yang diukur menggunakan skala likert. Teknik analisis data yang digunakan yaitu uji validitas, uji reliabilitas, uji normalitas, uji multikolinearitas, uji regresi linear berganda, uji regresi linear sederhana, Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukkan, (1) partisipasi pemakai dimoderasi kompleksitas tugas berpengaruh terhadap kinerja, (2) kemampuan pemakai dimoderasi kompleksitas tugas berpengaruh terhadap kinerja sistem informasi akuntansi, (3) ukuran organisasi dimoderasi kompleksitas tugas tidak berpengaruh terhadap kinerja sistem informasi akuntansi, (4) program pelatihan dan pendidikan dimoderasi kompleksitas tugas berpengaruh terhadap kinerja sistem informasi akuntansi, (5) partisipasi pemakai, kemampuan pemakai sistem informasi akuntansi, ukuran organisasi dan program pelatihan dan pendidikan dimoderasi kompleksitas tugas berpengaruh terhadap kinerja sistem informasi akuntansi.
Kata Kunci : Kinerja, Kompleksitas Tugas, Sistem Informasi Akuntansi.

The study aimed to find out several factors affecting performances of accounting information system. It was located in Singaraja, particularly in PT.PLN (Persero) distribution of North Bali areas. The samples of the study included the office staff members in the financial, human resources, and accounting section, distribution, trading, and planning sections in the total number of 67 respondents. The data were collected based on questionnaires measured by Likert scales. The analysis consisted of validity, reliability, normality, multicolinearity, multiple linear regression, simple regression linear, Moderated linear analysis (MRA) supported by SPSS program. The results indicated that, (1) the users participation moderated by the complexity of the tasks affected the performances, (2) the users’ capability moderated by the task complexity affected on the performance of accounting information system, (3) the organization size moderated by the task complexity did not affect on the performance of accounting information system, (4) training and education program moderated by the task complexity affected on the performance of accounting information system, (5) the users’ participation, capability of accounting information system, organization size and training and education program moderated by the task complexity affected on the performances of accounting information system.
keyword : performances, task complexity, accounting information system

Published

2014-04-23

Issue

Section

Articles