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All Journal JAB (Jurnal Akuntansi & Bisnis) Tadulako Master Law Journal
Awaliyah, Awaliyah
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Law, Crime, Criminology & Criminal Justice

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Journal : JAB (Jurnal Akuntansi

 1 
PENGARUH PARTISIPASI MANAJEMEN, PELATIHAN DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI (STUDI KASUS PADA PT.PJB UNIT BISNIS JASA O & M SE INDONESIA) Awaliyah, Awaliyah; Alliyah, Siti
JAB (Jurnal Akuntansi & Bisnis) Vol 3, No 01 (2017): Vol. 3, No. 01 JUNI 2017
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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Abstract

This research aims to examine, analyze the effect of management participation, training and utilization of information technology on the effectiveness of accounting information systems at PT PJB O & M Services Business Units throughout Indonesia. The sample used in this research are employees who use SIA at PT PJB O & M Services Business Units throughout Indonesia. Hypothesis testing in this research using multiple linear regression analysis. Data were analyzed using SPSS version 19. The results of this research showed that: (1) management participation had a significant negative effect on the effectiveness of SIA, (2) training had no significant negative effect on the effectiveness of SIA, (3) the use of information technology had a significant positive effect on the effectiveness of SIA. The coefficient of determination of 15.6% indicates that the effectiveness of SIA contained in PT PJB O & M Services Business Units throughout Indonesia is able to be explained by the variables of management participation, training and utilization of information technology by 15.6% and the remaining 84.4% able explained by other factors outside the research model. Keywords:    Management Participation, Training, Information Technology    Utilization and Effectiveness of Accounting Information Systems
Co-Authors Andi Intan Purnamasari Siti Alliyah Utami, Fidyah Paramita