Pengaruh Kualitas Sistem Informasi Akuntansi, Penggunaan Teknologi Informasi, Keahlian Pemakai dan Intensitas Pemakaian Terhadap Kualitas Informasi Akuntansi Pada Badan Keuangan dan Aset Daerah Kota Medan

Abstract

This research aims to determine the influence of the quality of accounting information systems, use of information technology, user expertise and intensity of use on the quality of accounting information at the Medan City Regional Financial and Asset Agency. The population in this study were all employees of the Medan City Regional Financial and Asset Agency. This research uses a purposive sampling technique and sampling calculations using the Slovin formula to obtain a sample of 81 employees. Data collection was carried out using a questionnaire method which was distributed to respondents and processed using SPSS Version 22. Based on the results of data analysis, it shows that intensity of use has no significant effect on the quality of accounting information at Medan Companies. City Regional Financial and Asset Agency, while the quality of the accounting information system, use of information technology, user expertise have a significant effect on the quality of accounting information at the Medan City Regional Financial and Asset Agency.