The effect of accounting knowledge, utilization of information technology, and internal control on the effectiveness of accounting information systems

Abstract

This study aims to determine whether there is an influence between the independent variables on the dependent variable, namely accounting knowledge, IT utilization, and internal control on the effectiveness of accounting information systems. This research was conducted at the Aprovizionamentu National Committee (CNA) in Dili, Timor-Leste, with a sample of 43 respondents. The sampling method with the census method. And collecting data using a questionnaire. The data collection method used is a questionnaire. Data analysis techniques used are validity and reliability tests, classical assumption tests, and multiple linear regression tests. The results showed that: 1) Accounting knowledge had a positive and insignificant effect on the effectiveness of the accounting information system at the Aprovizionamentu National Committee (CNA), this can be seen from the t-count of 2,703 with a significant level of 0.018 > 0.05. 2) Utilization of information technology has a positive and insignificant effect on the effectiveness of accounting information systems, this can be seen from the t-count of 2,178 with a significant level of 0.039> 0.05. 3) Internal control has a positive and significant effect on the effectiveness of the accounting information system, this can be seen from the t-count of 3,347 with a significant level of 0.003 > 0.05.