ASERSI : Jurnal Akuntansi Terapan dan Bisnis
Vol 3 No 1 (2023): July

Partisipasi Manajemen Memoderasi Optimalisasi Teknologi Informasi Pada Efektivitas Sistem Informasi Akuntansi

Putu Diah Kumalasari (Universitas Mahasaraswati Denpasar)
Ni Luh Putu Widhiastuti (Universitas Mahasaraswati Denpasar)
Ni Luh Putu Sandrya Dewi (Universitas Mahasaraswati Denpasar)

Article Info

Publish Date
31 Jul 2023

Abstract

This study aims to determine the role of management participation in moderating the influence of the use of information technology on the effectiveness of the Accounting Information System (AIS). The sample in this study was 110 people who were Lembaga Perkreditan Desa’s (LPD) employees in Sukawati District, determined by purposive sampling method. The analysis technique used is Multivariate Regression Analysis (MRA). The results showed that management participation was able to moderate the influence of information technology optimization on the effectiveness of the AIS. This proves the important role of management in carrying out the supervisory function and developing the AIS so that information technology can be utilized optimally.

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Journal Info
ASERSI : Jurnal Akuntansi Terapan dan Bisnis
Website

Abbrev

asersi

Publisher

Politeknik Negeri Jember

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

The focus and scope of the ASERSI Journal in the following areas : Financial Accounting (capital markets, taxes, and auditing); Public Sector Accounting; Management Accounting (cost accounting and management information systems); Financial Management & Marketing ...