FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI PADA BANK UMUM DI WILAYAH DEPOK

Abstract

This study aims to determine the factors that influence the performance of accounting information systems in banking companies in Depok. These factors include the involvement of users of the SIA, training and user education, user ability SIA, size of organization, the existence of the board of directors, top management support, and the formalization of the development of SI.

The sampling technique used was purposive sampling method. Data was collected through questionnaires that were distributed directly to 120 staff and three commercial banks in the area of Depok. The method of analysis in this study is multiple regression method. Test hypothesis using the F test, t test, and test the classical assumption used is multicollinearity test, Autokolerasi Test, and Test Heteroskidastity. Based on the results of the discussion can be concluded that, there are only 2 factors that have a significant effect on the performance of accounting information systems in banking companies, the variable is user involvement and support SIA's top management, whereas the 5 other variables of training and user education, user capabilities SIA , size of organization, the existence of the board of directors, and the formalization of the development of SI was not significant.