Analisis Faktor-faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Pada Perusahaan Asuransi Di Pekanbaru

Aulia, Nurfitri (2019) Analisis Faktor-faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Pada Perusahaan Asuransi Di Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to analyze the factors that are affect the performance of accounting information systems namely user involvement in the system development process, the system's personal technical capabilities information, top management support, formalization of development and programs information system user training and education at Insurance Companies in Pekanbaru. The population in this study were 30 Insurance Companies in Pekanbaru, the finance department and operational & general sections that implement accounting information system. The data collection method used is questionnaire. The classic assumption test used is heteroscedacity test, test multicollinearity, and normality test. The data analysis model used is is multiple linear regression. Testing the hypothesis used is a test simultaneous (f test) and partial test (t test). The results of the study show simultaneously, user involvement in the system development process, the system's personal technical capabilities information, top management support formalization of development and programs information system training and education has a significant effect on the performance of accounting information systems. Partially, technical ability personal and top management support has no significant effect on performance of accounting information systems. Meanwhile, user involvement in the process system development, formalization of development and training programs and user education has a significant effect on the performance of information systems accounting.

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