Environment Skripsi Sistem Informasi Akuntansi Pdf


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Skripsi Sistem Informasi Akuntansi Pdf

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Reference Management Tools. View My Stats. SMEs need information systems that are reliable and competent entrepreneurial personality that will have an impact on managerial performance. Information reliable accounting system according Chenhall and Morris is one that has the characteristics of broad scope, timeliness, aggregation and integration. Information management accounting system that is broad scope is information that attention focus, quantification, and time horizon. Timeliness dimension has two sub dimensions, namely the frequency of reporting and speed of reporting. Dimensions aggregate is a summary of information by function, time periods, and the decision model.

The result of partial regression test shows that involvement variable, organization size, top management support, and formalization have a significant effect to the users' satisfaction.

Besides, involvement variable, capability, and top management support affect significantly to the use of AIS.

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Meanwhile, on the simultaneity test, all independent variables perceived to have an effect on the AIS performance. Furthermore, coefficient of determination for users' satisfaction variable Y 1 and the system use Y2 is On difference test using Mann Whitney U-test is to be found evidence that there is no difference of AIS performance in line with whether or not there is a steering committee, user training and education program, and the independence or dependence of the IS department.

The result of the research heralds three implications for the hereinafter research. First, some variables of organizational context and moderating variables require to be entangled.

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Second, it needs exploration and definition of techniques and approaches for user training and education program. Third, it needs elaboration of special purpose of the software developed by the respondents.

Full Text: Sampel yang digunakan sebanyak 35 yang dipilih secara simple random samplin g. Metode pengumpulan data menggunakan kuesioner dan metode analisis data yang digunakan adalah analisis kuantitatif dengan model regresi linier berganda.

Hipotesis ini diuji dengan uji F dan uji t.


Hasil dalam penelitian ini menunjukan bahwa secara simultan sistem informasi akuntansi dari keenam variabel bebas berpengaruh signifikan terhadap kinerja manajerial. Secara parsial relevant X 1 , timely X 4 berpengaruh signifikan terhadap kinerja manajerial, sedangkan realible X 2 , complete X 3 , understandable X 5 , diferivikasi X 6 tidak berpengaruh secara tidak signifikan terhadap kinerja manaajerial pada s howroom di Kota Palembang.

Kata kunci: This study aims to determine the effect of the use of accounting information systems on managerial performance at the showroom in the city of Palembang. The variables used in this study are relevant X 1 , realible X 2 , complete X 3 , timely X 4 , understandable X 5 , diferivikasi X 6 and managerial performance Y.

Methods of data collection using questionnaires and data analysis methods used are quantitative analyzes with multiple linear regression model. This hypothesis was tested by F test and t test.


The results in this study indicate that simultaneous accounting information system of six independent variables significantly influence managerial performance. Partially relevant X 1 , timely X 4 have a significant effect on managerial performance, whereas realible X 2 , complete X 3 , understandable X 5 , diferivikasi X 6 no significant effect on the performance manaajerial not in the showroom in the city of Palembang.

Untuk meningkatkan kinerja manajerial, maka manajemen perlu meningkatkan kemampuan untuk melihat dan menggunakan peluang, mengidentifikasikan permasalahan dan menyeleksi serta mengimplementasikan proses penyesuaian dengan tepat.

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