Faktor-faktor yang mempengaruhi keefektifan sistem informasi akuntansi pada perusahaan manufaktur di Surakarta

Oleh :
Hakni Wulansari - F1307540 - Fak. Ekonomi dan Bisnis

This research aims to find out the AIS sophistication achievement, manager’s participation in the AIS implementation, AIS knowledge, accounting knowledge, as well as the effectiveness of outside expert in the manufacturing companies in Surakarta. In addition, it also explains the effect of AIS sophistication effect, manager’s participation in AIS implementation, AIS knowledge, accounting knowledge, consultant effectiveness, vendor effectiveness, outside expert accountant, as well as the effectiveness of governmental institution on the effectiveness of Accounting Information system. This study belongs to a cross-sectional research with survey design and the sampling technique employed was purposive sampling. The instrument used for collecting data in this research was questionnaire, distributed to the middle managers, particularly those relating to the Accounting Information System in the manufacturing companies in Surakarta, there are accounting staff and IT staff. The hypothesis testing method used is a Multiple Linear Regression. The data was obtained from 52 respondents with the qualified sample and the sample that can be analyzed consisted of 43 respondents. The result of testing shows that the manager’s participation in AIS implementation, the accounting knowledge, and the effectiveness of outside accountant affect positively the AIS effectiveness. Meanwhile, the AIS sophistication, AIS knowledge, consultant effectiveness, vendor effectiveness, and governmental institution effectiveness variables show the negative effect on the AIS effectiveness. Keywords: AIS effectiveness, AIS sophistication, manager participation, AIS knowledge, accounting knowledge, consultant effectiveness, vendor effectiveness, outside accountant effectiveness and governmental institution effectiveness.