The Influence of Information Technology Sophistication, User Participation and Personal Technical Capabilities on the Performance of Accounting Information Systems

Abstract

This study aims to test and evaluate the effect of Information Technology Sophistication, User Participation and Personal Technical Ability on Accounting Information System Performance at the Office of Cooperatives, Micro Enterprises, Industry and Trade of Bintan Regency. Quantitative method data analysis is the data analysis method used in this study. A total of 62 active employees of the Office of Cooperatives, Micro Enterprises, Industry and Trade of Bintan Regency were the population. Because the population is less than 100 people, sampling is carried out using one of the non-probability sampling techniques, namely oneation sampling or saturated sample. Based on the saturated sample technique, the sample in this study was 62 respondents. Data collection techniques are carried out by direct observation to the Office of Cooperatives, Micro Enterprises, Industry and Trade of Bintan Regency, interviews with the Head of the Finance Subdivision of the Office of Cooperatives, Micro Enterprises, Industry and Trade of Bintan Regency and distributing questionnaires via google form which are measured using a Likert scale. The tests carried out in this study include descriptive analysis, validity test, reliability test, multiple linear regression test, normality test, multicollinearity test, heteroscedasticity test, t test, F test, and coefficient of determination. The SPSS version 26 program was used to process data in this study. The results of data processing show that partially the sophistication of information technology has a positive and significant effect on the performance of accounting information systems, partially user participation has a positive and significant effect on the performance of accounting information systems and partially personal technical skills have a positive and significant effect on the performance of accounting information systems at the Office of Cooperatives, Micro Enterprises, Industry and Trade of Bintan Regency.