DETERMINAN KINERJA INDIVIDU: SISTEM INFORMASI AKUNTANSI DAN TEKNOLOGI INFORMASI

Saifudin Saifudin, N. Mayangsari
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Abstract

This study's purpose is to understand the accounting information system effectiveness, the use of information technology, the technological sophistication, and  the participation of management towards Bank Jateng Kantor Pusat's individual performance. The methods that being used in this study are survey method and Questionnaire method using Likert scale. Data used in this research are primary data and the sampling was done by the purposive sampling method. Hypothesis test used mulptiple liner regression analysis.            In addition, analysis method that being used is Linear Regression Method. The result shows that individual performance is much affected by the effectiveness and reliability of the AIS system. And the use of information technology and the technological sophistication doesn’t affect on the individual performance. The F test shows that independent variables are simultaneously gives impact on individual performance. The t test shows a significant effect towards individual performance with significance rate of 0,001 for the use of information technology accounting information system effectiveness, 0,266 for the use of information technology, 0,351 for the technological sophistication and 0,002 for participation of management
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个人表现:会计信息系统和信息技术
本研究的目的是了解会计信息系统的有效性、信息技术的使用、技术的复杂性以及管理层对渣打银行个人绩效的参与。本研究采用的方法是调查法和李克特量表问卷法。本研究使用的数据为原始数据,采用目的抽样方法进行抽样。假设检验采用多元线性回归分析。此外,所使用的分析方法是线性回归法。结果表明,AIS系统的有效性和可靠性对个体行为有很大影响。信息技术的使用和技术的复杂性对个人的表现没有影响。F检验表明,自变量同时对个人表现产生影响。t检验显示对个人绩效的显著影响,信息技术会计信息系统有效性的显著性率为0.001,信息技术使用的显著性率为0.266,技术成熟度的显著性率为0.351,管理参与的显著性率为0.002
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