Kecanggihan Teknologi Informasi, Partisipasi Manajemen, Pengetahuan Manajer Akuntansi Dalam Efektivitas Sistem Informasi Akuntansi PT Indah Yatama Air Cargo Jateng

Abstract

This type of research used in this research is quantitative methods. This study uses primary data obtained through questionnaires. Respondents in this study were users of accounting information systems at PT Indah Yatama Air Cargo in Surakarta and Semarang, as many as 36 respondents. The sampling technique used was saturated sampling or census. The data analysis method in this study used multiple linear regression analysis. The results showed that the variable of information technology sophistication had a positive and significant effect on the effectiveness of the accounting information system, while the management participation and knowledge management variables had no significant effect on the effectiveness of the accounting information system. Meanwhile, simultaneously the results of this study indicate that the variables of technological sophistication, management participation, and knowledge of accounting managers have a significant effect on the effectiveness of accounting information systems. The coefficient of determination shows a value of 54,0%, the remaining 46,0% is explained by other variables outside of this study.