Pengaruh Dukungan Manajemen Puncak, Pelatihan dan Pendidikan Pengguna, Keberadaan Dewan Pengarah, Keterlibatan Pengguna, Ukuran Organisasi terhadap Kinerja Sistem Informasi Akuntansi pada Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Sumatera Utara

Abstract

The purpose of this research is to determine the influence of top management support, user training and education, the existence of a steering board, user involvement, organizational size on the performance of the accounting information sistem at the North Sumatra Regional Financial and Asset Management Agency (BPKAD). This research uses a saturated sampling technique in selecting the sample, namely 55 employees at the Regional Financial and Asset Management Agency (BPKAD) of North Sumatra Province who are directly related to the use of the Accounting Information Sistem. The data analysis techniques used in this research are descriptive statistical analysis, data quality test, classical assumption test, multiple linear regression analysis, hypothesis testing carried out by simultaneous test (F-test), partial test (t-test) and coefficient of determination through SPSS application. The research results show that Top Management Support (X1), User Training and Education (X2), Existence of a Steering Board (X3), User Involvement (X4), Organization Size (X5) have a simultaneous influence on Accounting Information Sistem Performance (Y).