Pengaruh Kualitas Sistem Informasi Akuntansi, Pemanfaatan Teknologi Informasi, Kemampuan Pemakai Sistem Informasi, Intensitas Pemakaian, dan Dukungan Manajemen Puncak terhadap Kualitas Informasi Akuntansi pada BPKAD Provinsi Sumatera Utara

Abstract

This study is a quantitative study that aims to determine the effect of Accounting Information System Quality, Information Technology Utilization, Information System User Capability, Usage Intensity, and Top Management Support on Accounting Information Quality at BPKAD North Sumatra Province. The population in this study were all employees who were in BPKAD PROVSU. The sampling method used purposive sampling method. The number of samples is 91 people. The statistical method used in this study is multiple linear regression analysis, with data analysis tools using the IBM SPSS Statistics 22 program. The results of this study partially indicate that the accounting information system has a positive and significant effect on the quality of accounting information, while the utilization of information technology, the ability of users of information systems, the intensity of use and top management support have no effect on the quality of accounting information. Simultaneously Quality of Accounting Information System, Utilization of Information Technology, Ability of Users of Information Systems, Intensity of Use, and Support of Top Management Simultaneously Have a Significant Influence on the Quality of Accounting Information.