KEBERHASILAN IMPLEMENTASI SISTEM INFORMASI AKUNTANSI DALAM PERSPEKTIF KOMITMEN ORGANISASIONAL DAN PENGETAHUAN MANAJER

M. Ridwan, Budi Septiawan, Sasa S. Suratman
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引用次数: 1

Abstract

This study aims to determine the influence of organizational commitment and knowledge of accounting managers on the successful implementation of accounting information systems either simultaneously or partially. It was conducted at SOE in West Java. The research method used were descriptive and verification method. The number of samples were 33 companies, with a simple random sampling technique. The type of data is primary data obtained through a questionnaire distributed to the accounting department manager. The analysis used is multiple linier regression analysis. The results indicated that the level of organizational commitment and the successful implementation of accounting information systems are in the high category, the knowledge of accounting managers is in the very high category. Either simultaneously or partially organizational commitment and knowledge of accounting managers have a positive and significant effect on the successful implementation of accounting information systems at SOE in West Java. The greatest influence is the knowledge of accounting managers.
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组织委员会和经理通知视角下的会计信息系统实施评估
本研究旨在确定组织承诺和会计经理知识对同时或部分成功实施会计信息系统的影响。它是在西爪哇的SOE进行的。研究方法采用描述法和验证法。样本数量为33家,采用简单的随机抽样技术。数据类型是通过分发给会计部门经理的问卷调查获得的原始数据。分析采用多元线性回归分析。结果表明,组织承诺水平和会计信息系统的成功实施处于高类别,会计经理的知识处于非常高的类别。同时或部分组织承诺和会计经理的知识对西爪哇国有企业会计信息系统的成功实施具有积极和显著的影响。影响最大的是会计经理的知识。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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17
审稿时长
24 weeks
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