PENGARUH EFEKTIVITAS PENGGUNAAN SISTEM INFOMASI AKUNTANSI DAN KOMPETENSI PEGAWAI TERHADAP KINERJA ORGANISASI PERANGKAT DAERAH (OPD) KABUPATEN KUANTAN SINGINGI

Abstract

Abstract.   This study aims to determine the effect of the effectiveness of Accounting Information System implementation and employee competence on the organizational performance of Regional Apparatus Organizations (OPD) in Kuantan Singingi Regency. The population in this study consisted of employees working in the finance/accounting divisions of Regional Apparatus Organizations (OPD) in Kuantan Singingi Regency. The sample comprised 171 respondents, selected using the census (saturated sampling) method. Data were collected through questionnaires measured using a Likert scale. The data were analyzed using multiple linear regression analysis with the assistance of SPSS version 20. The independent variables in this study were the effectiveness of Accounting Information System implementation (X1) and employee competence (X2), while the dependent variable was OPD performance (Y).

The results of this study indicate that the effectiveness of Accounting Information System implementation has a significant partial effect on OPD performance, as indicated by a significance value of 0.000 < 0.05. Employee competence also has a significant partial effect on OPD performance, with a significance value of 0.000 < 0.05. Furthermore, the effectiveness of Accounting Information System implementation and employee competence simultaneously have a significant effect on OPD performance, with a significance value of 0.000 < 0.05.

Keywords: Effectiveness, Accounting Information System, Employee Competence, OPD Performance.