CD Tesis
Pengaruh Budaya Organisasi, Kecanggihan Teknologi Informasi, Dan Dukungan Manajemen Puncak Terhadap Efektivitas Sistem Informasi Akuntansi Dengan Kemampuan Teknik Pemakai Sebagai Variabel Pemoderasi
Accounting Information System is a means in the process of collecting,
recording, storing, and processing accounting data and other data to produce
information for decision makers. This study aims to determine organizational
culture, information technology sophistication, and top management support for
the effectiveness of accounting information systems with user technical skills as
moderation in Savings and Loans cooperatives in Pekanbaru City. The number of
samples of this study were 60 respondents. This study uses primary data obtained
through a questionnaire. Data analysis using SEM-PLS (Partial Least Square).
The results show that organizational culture has no effect on the
effectiveness of accounting information systems. While the sophistication of
information technology and top management support affect the effectiveness of
accounting information systems. Another result of this research is the technical
ability of the user to moderate the effect of sophistication in information
technology on the effectiveness of accounting information systems.
Key Words : Organizational Culture, Information Technology Sophistication, Top
Management Support, User Technical Ability, and Accounting
Information System Effectiveness
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