PENGARUH PENGALAMAN KERJA, TINGKAT PENDIDIKAN, PEMAHAMAN AKUNTANSI DAN KECANGGIHAN TEKNOLOGI INFORMASI TERHADAP EFEKTIVITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI (STUDI EMPIRIS PADA ORGANISASI PERANGKAT DAERAH KABUPATEN KUANTAN SINGINGI)

Abstract

This study aimed to analyze the effect of work experience, level of education, understanding of accounting and sophistication of information technology on effective use of accounting information systems in Kuantan Singingi District Regional Device Organization. This study uses a type of quantitative approach and uses a type of causality. The analysis used is multiple linear regression analysis with t test and coefficient of determination.Partially result of research that is work experience has a significant effect on effective use of accounting information systems, this result is proven with the significant value which is less than 5% (0,024<0,05), while level of education has a significant effect on effective use of accounting information systems, this result is proven with the significant value which is greater than 5% (0,033 <0,05), while understanding of accounting has a significant effect on effective use of accounting information systems, this result is proven with the significant value which is greater than 5% (0,010>0,05), while sophistication of information technology has a significant effect on effective use of accounting information systems, this result is proven with the significant value which is greater than 5% (0,045 <0,05). Based on determination coefficient analysis (R²) 20,5% variable of use of accounting information systems were influenced by work experience, level of education, understanding of accounting and sophistication of information technology variable and the rest 79.5% were influenced by other factors not examined in this study.