Sihombing, Irmayani (2024) Faktor-faktor Yang Mempengaruhi Implementasi Sistem Informasi Akuntansi Berbasis Komputer Pada Kantor Pelayanan Pajak Pratama Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

Computer-based Accounting Information System is a technological solution that utilizes computers and specialized software to manage and process financial information and accounting activities related to taxation. This research aims to analyze the influence of user participation, personal technical abilities, and top management support on the implementation of computer-based accounting information systems at the Pekanbaru Primary Tax Office. This research uses a quantitative method with a survey design. The sample in this study consists of all employees in the Pekanbaru Primary Tax Office, totaling 111 employees obtained through census sampling techniques. Data collection techniques use questionnaires with Likert ordinal scale. Data analysis technique uses multiple linear regression analysis. The results of this study reveal that user participation has a significant positive effect on the implementation of computerbased accounting systems with a significance value of 0.032. Personal technical abilities have a significant positive effect on the implementation of computerbased accounting systems with a significance value of 0.007. Top management support has a significant positive effect on the implementation of computer-based accounting systems with a significance value of 0.000. Simultaneously, user participation, personal technical competence and top management support have a significant influence on the implementation of a computer-based accounting system with an influence of 53.4%.

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