影响银行公司会计信息系统绩效的因素分析

B. Handoko, G. Thomas, Lely Indriati
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引用次数: 0

摘要

会计信息系统是支持机构高效运作的关键,因此也需要一个以计算机化信息技术为后盾的会计信息系统。本研究将确定用户参与、个人技术熟练程度、培训和教育计划、高层管理人员支持和系统开发的正规化是否对银行会计信息系统的功能有影响。104人组成了这项研究的样本,这些样本是用有目的的抽样方法收集的。多元线性回归分析是进行分析的方法。研究结果显示,高层管理人员的支持、系统开发的正规化、使用者的参与、个人的技术能力、培训和教育计划,以及技术熟练程度,都能改善会计信息系统的绩效。
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Analysis of Factors Affecting Accounting Information System Performance on Banking Company
To support the institution's efficient operation, accounting information systems are crucial, thus it is also required to have an accounting information system that is backed by computerized information technology. This study will ascertain if user participation, individual technical proficiency, training and education programs, top management support, and formalization of system development have an impact on the functionality of the banking accounting information system. 104 people made up the sample for this study, which was gathered using a purposive sampling approach. Multiple linear regression analysis is the method utilized for analysis. The findings demonstrated that top management support, formalization of system development, user participation, personal technical abilities, training and education programs, and technical proficiency all improved the performance of accounting information systems.
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