Pengaruh Infrastruktur, Sumber Daya Manusia, Biaya, Perceived of Usefulness, dan Perceived of Ease terhadap Implementasi Sistem Informasi Akuntansi Komputerisasi pada Badan Pengelolaan Keuangan dan Aset Daerah Provinsi Sumatera Utara

Abstract

The purpose of this research is to examine the influence of infrastructure, human resources, cost, perceived of usefulness, and perceived of ease toward the implementation of computerized accounting information system at The Agency of Financial and Asset Management of North Sumatera Province. The population of this research are 182 employees who are at The Agency of Financial and Asset Management of North Sumatera Province with the numbers of sample observed are 120 employees who are at The Agency of Financial and Asset Management of North Sumatera Province by purposive sampling method and using primary data obtained through questionnaires. The data analysis technique used are descriptive statistics, data quality test, classical assumption test, multiple regression analysis, hypothesis testing. The result of this research showed that the infrastructure, human resources, and perceived of usefulness have a significant positive effect partially to the implementation of computerized accounting information system, while cost and perceived of ease have no effect partially to the implementation of computerized accounting information system. As simultaneously, infrastructure, human resources, cost, perceived of usefulness, and perceived of ease have positive and significant effect to the implementation of computerized accounting information system at The Agency of Financial and Asset Management of North Sumatera Province.

Penelitian ini bertujuan untuk mengetahui pengaruh infrastruktur, sumber daya manusia, biaya, perceived of usefulness, dan perceived of ease terhadap implementasi sistem informasi akuntansi komputerisasi pada Badan Pengelolaan Keuangan dan Aset Daerah Provinsi Sumatera Utara. Populasi penelitian ini sebanyak 182 pegawai yang berada di Badan Pengelolaan Keuangan dan Aset Daerah Provinsi Sumatera Utara dengan jumlah sampel 120 pegawai yang berada di Badan Pengelolaan Keuangan dan Aset Daerah Provinsi Sumatera Utara berdasarkan purposive sampling serta menggunakan data primer yang diperoleh melalui kuesioner. Teknik analisis data yang digunakan adalah statistik deskriptif, uji kualitas data, uji asumsi klasik, analisis regresi berganda dan pengujian hipotesis. Hasil penelitian membuktikan bahwa secara parsial infrastruktur, sumber daya manusia dan perceived of usefulness berpengaruh positif signifikan terhadap implementasi sistem informasi akuntansi komputerisasi, sedangkan biaya dan perceived of ease tidak berpengaruh terhadap implementasi sistem informasi akuntansi komputerisasi. Secara simultan, infrastruktur, sumber daya manusia, biaya, perceived of usefulness, dan perceived of ease memiliki pengaruh secara simultan dan signifikan terhadap implementasi sistem informasi akuntansi komputerisasi.