Pengaruh Dukungan Manajemen Puncak, Kondisi Fasilitasi, Pelatihan Pengguna, Kualitas Sistem, dan Persepsi Kegunaan terhadap Implementasi Cloud Accounting pada Sektor Perbankan Milik Negara di Kota Medan

Abstract

This study aims to examine the influence of top management support, facilitation conditions, user training, system quality, and perceived usefulness on the implementation of cloud accounting in state-owned banks in Medan. The population consists of 356 employees working at the main branches of state-owned banks (Bank Mandiri, BNI, BRI, BTN) in Medan, with a sample size of 104 employees determined through stratified sampling. Data collection was conducted using primary data obtained through the distribution of online questionnaires via Google Forms. The data analysis techniques used include descriptive statistics, data quality tests, classical assumption tests, multiple regression analysis, and hypothesis testing. The results show that, partially, facilitating conditions and perceived usefulness have a significant positive effect on the implementation of cloud accounting. In contrast, top management support, user training, and system quality do not have an effect on the implementation of cloud accounting. Simultaneously, top management support, facilitating conditions, user training, system quality, and perceived usefulness collectively have a significant effect on the implementation of cloud accounting.