Pengaruh Pemanfaatan Teknologi Informasi, Dukungan Manajemen Puncak, dan Kompetensi Sumber Daya Manusia terhadap Efektivitas Sistem Informasi Akuntansi

Putri, Ulvia Nadya Audi (2025) Pengaruh Pemanfaatan Teknologi Informasi, Dukungan Manajemen Puncak, dan Kompetensi Sumber Daya Manusia terhadap Efektivitas Sistem Informasi Akuntansi. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.

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Abstract

This study analyzes the influence of information technology utilization, top management support, and human resource (HR) competence on the effectiveness of accounting information systems (AIS) in manufacturing companies located in the Surabaya Industrial Estate Rungkut (SIER). A quantitative method was employed using a survey technique through questionnaires distributed to accounting department employees. The sample was determined using purposive sampling with the Slovin formula. Data analysis was conducted using a structural model (outer and inner model) and hypothesis testing. The results of the study show that: (1) the utilization of information technology has a positive and significant effect on AIS effectiveness; (2) top management support has a positive and significant effect on AIS effectiveness; and (3) HR competence has a positive and significant effect on AIS effectiveness. These findings underscore the importance of management support and the enhancement of HR competence to optimize the utilization of information technology for greater AIS effectiveness.

Item Type:	Thesis (Undergraduate)
Subjects:	600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.028 - ACCOUNTING INFORMATION SYSTEMS
Divisions:	Bachelor of Accountancy
Depositing User:	ULVIA NADYA AUDI PUTRI
Date Deposited:	06 Oct 2025 04:01
Last Modified:	06 Oct 2025 04:02
URI:	http://eprints.perbanas.ac.id/id/eprint/13888

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