消费者参与、工作经验、教育、培训和会计信息系统绩效的影响

Kadek Putri Minggayoni, I. Arizona, Made Laksmi Sena Hartini
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引用次数: 0

摘要

会计信息系统是财务信息的提供者之一,这些信息是与公司有利害关系的各方非常需要的,以帮助实现公司的目标,解决问题,做出决策,并能够产生精确和准确的信息。本研究旨在确定用户参与、工作经验、教育水平、培训和准确性对乌布区村信贷机构会计信息系统绩效的影响。本研究对象均为乌布区LPD员工,共382人。样本的确定采用有目的抽样技术,其中获得78名回答者。本研究使用的分析技术是多元线性回归分析。本研究结果表明,教育程度、培训程度和彻底性对会计信息系统绩效有正向影响,而用户参与和工作经验对会计信息系统绩效没有影响。
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Pengaruh Partisipasi Pemakai, Pengalaman Kerja, Tingkat Pendidikan, Pelatihan dan Ketelitian terhadap Kinerja Sistem Informasi Akuntansi
The accounting information system is one of the providers of financial information that is much needed by parties with an interest in the company to assist in achieving the company's goals to solve a problem, make decisions and be able to produce precise and accurate information. This study aims to determine the effect of user participation, work experience, level of education, training and accuracy on the performance of accounting information systems at village credit institutions (LPD) in Ubud district. The population of this study were all LPD employees in Ubud District, totaling 382 people. Determination of the sample using purposive sampling technique, in which 78 respondents were obtained. The analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that the level of education, training and thoroughness has a positive effect on the performance of accounting information systems while user participation and work experience have no effect on the performance of accounting information systems.
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