ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI PADA PT. PLN (PERSERO) ULP TELUK KUANTAN

Abstract

This study aims to examine the Analysis of Factors Affecting Accounting Information System Performance at PT. PLN (Persero) ULP Teluk Kuantan. The research data was obtained from questionnaire data (secondary). The population in this study were 48 all employees of PT. PLN (Persero) ULP Teluk Kuantan. Purposive sampling method was obtained by 21 samples. This study uses a quantitative approach. The analysis used is multiple linear regression analysis, with the t test and the coefficient of determination (R²).Test results show that. First, the influence of the ability of Personal Engineering has a positive and significant effect on Accounting Information System Performance where t arithmetic 3,555 > t table 2,120 and a significant value of 0,003 < 0,05. The Second Effect of User Training and Education has a positive and significant effect on Accounting Information System Performance where t arithmetic 4,098 > t table 2,120 and a significant value of 0,001 < 0,05. Third Effect of Top Management Support has a positive and significant effect on the performance of Accounting Information Systems where t arithmetic 4,668 > t table 2,120 and a significant value of 0,000 < 0,05. The Fourth Effect of Organizational Size has a positive and significant effect on the performance of Accounting Information Systems where t arithmetic 2,720 > t table 2,120 and a significant value of 0,015 < 0,05. Obtained Coeficiency Obtained equal to 0,761 or equal to 76,1% which means the magnitude of Analysis of Factors Affecting Accounting Information System Performance is 76,1% while the remaining 23,9% is explained by other causative factors originating from outside the regression not examined in this study.