PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, KOMPETENSI PENGGUNA SISTEM DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS INFORMASI AKUNTANSI
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Institusion
Universitas Pembangunan Nasional Veteran Jakarta
Author
Arif Maulana, .
Subject
HC Economic History and Conditions
Datestamp
2022-01-13 03:34:33
Abstract :
This study aims to determine and empirically prove the influence of the use of information technology, system user competencies and internal control systems on the quality of accounting information. The sample used in this study was 83 respondents, namely employees who worked at a Startup Company in the Greater Jakarta area in 2020. Data analysis techniques used SmartPLS 3.2.8 with a significance level of 5%. The results of this study are the variable utilization of information technology has a significant positive effect on the quality of accounting information. While the system user competency and internal control system variables do not affect the quality of accounting information.
This study aims to determine and empirically prove the influence of the use of information technology, system user competencies and internal control systems on the quality of accounting information. The sample used in this study was 83 respondents, namely employees who worked at a Startup Company in the Greater Jakarta area in 2020. Data analysis techniques used SmartPLS 3.2.8 with a significance level of 5%. The results of this study are the variable utilization of information technology has a significant positive effect on the quality of accounting information. While the system user competency and internal control system variables do not affect the quality of accounting information.
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