Abstract
Accounting information system is the main provider of information in a company for decision making. The development of information technology has affected all aspects of life. In the field of economics, especially accounting, accounting information systems are much influenced by the development of information technology. This study aims to determine the effect of human resources, information technology infrastructure, support management, and software on the implementation of information technology-based accounting information systems. The technique of taking this research data uses a random sampling technique with a sample of 65 respondents. The data used in this study are questionnaires using the Likert scale 1 to 5. The data analysis technique used in this study was multiple linear regression using the SPSS 21 program for Windows. The analysis tool in this study uses validity and reliability, classic assumption tests (normality test, multicollinearity test, heteroscedasticity test and autocorrelation test) while data analysis uses multiple linear regression test, t test, F test and coefficient of determination. Based on the results of the t-test analysis conducted, it shows that there is a positive influence between human resources, information technology infrastructure, management support, and software on the implementation of information technology-based accounting information systems.
Published Version
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