Peran Sosial Media dalam Meningkatkan Efektivitas Sistem Informasi Akuntansi dan Kinerja Organisasi Perusahaan-Perusahaan Perbankan di Provinsi Sumatera Utara

Abstract

The main objective of this research is to measure the effect of social media (innovation and knowledge sharing) on the effectiveness of accounting information system, and its effectiveness on the organizational performance of banking companies in Nort Sumatra Province. The sample consist of 178 valid respondens, selected using a simple random sampling method. Data processing of 178 respondents uses SPSS and SmartPLS for descriptive statistical analysis tests and SEM-PLS analysis. From the 3 hypotheses that have been proposed, all of them have been accepted. The research result show that the resource-based view theory is empirically supported by the variables of innovation, knowledge sharing, effectiveness of accounting information system, and organizational performance. All items used in the questionnaire statement have also been confirmed as valid and reliable. The strongest effect is on the innovation variable. Meanwhile, the weakest effect is on the knowledge sharing variable. The research result can contribute to the banking sector and the government. This research provides empiricial data that can be used as a consideration and reference in making future policies and strategies. Especially related to innovation, knowledge sharing, and the effectiveness of accounting information system in enhancing organizational performance that is getting more effective in teh future.