Abstract
The development accounting information system has penetrated into various fields of life, one of which is utilized for the progress of the company. The sustainability of a company is determined by the performance of the employee. The purpose of this study was to determine the effect of the effectiveness of the use, trust and quality of the accounting information system on employee performance. The population in this study were employees in the administration field at PT Indonesia Power Unit Pembangkitan Bali. The number of samples obtained by saturated sampling technique is as many as 58 respondents. Data analysis used in this study is a multiple linear regression analysis technique. The results of this study indicate that the effectiveness of the use, trust and quality of accounting information systems has a positive effect on employee performance.
 Keywords: effectiveness of use, trust, quality, employee performance
Highlights
The development accounting information system has penetrated into various fields of life, one of which is utilized for the progress of the company
The results of this study indicate that the effectiveness of the use, trust and quality of accounting information systems has a positive effect on employee performance
Pengaruh Efektivitas Penggunaan, Kepercayaan, Keahlian Pengguna dan Kualitas Sistem Informasi Akuntansi terhadap Kinerja Karyawan pada PT PLN (PERSERO) Distribusi Bali
Summary
Teknologi informasi dapat memberi dampak-dampak terhadap perkembangan perekonomian sehingga persaingan pada setiap jenis usaha menjadi semakin ketat. Hasil yang diperoleh dari penelitian tersebut adalah pengaruh tingkat keahlian pengguna, efektivitas penggunaan, pemanfaatan dan kepercayaan atas teknologi sistem informasi berpengaruh positif terhadap kinerja individual. Penelitian dengan hasil serupa juga dilakukan oleh Sari (2009) dan Putri (2010) melalui model teknik analisis regresi berganda bahwa efektivitas penggunaan teknologi sistem informasi secara signifikan berpengaruh positif terhadap kinerja individual pada pasar swalayan di kota Denpasar.Berdasarkan teori dan hasil penelitian diatas, maka dapat ditarik hipotesis sebagai berikut: H1: Efektivitas penggunaan sistem informasi akuntansi berpengaruh positif pada kinerja karyawan. Teori TPC mendukung penelitian tentang kepercayaan atas SIA yang dilakukan oleh Sari (2009) yang meneliti tentang pengaruh efektivitas penggunaan dan kepercayaan terhadap teknologi sistem informasi akuntansi terhadap kinerja individual pada pasar swalayan di kota Denpasar.
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