CD Skripsi
Pengaruh Kecanggihan Teknologi Informasi, Kinerja Individual, Dan Optimalisasi Teknologi Informasi Terhadap Efektivitas Sistem Informasi Akuntansi Dengan Partisipasi Manajemen Sebagai Variabel Moderasi (Studi Empiris pada OPD di Kota Bukittinggi Tahun 2024)
The accounting information system aims to process accounting data into information needed for decision makers. This study aims to test and analyze the effect of information technology sophistication, individual performance and optimization of information technology on the effectiveness of accounting information systems with management participation as a moderating variable. The population in this study was the OPD of Bukittinggi City with a total of 30 regional device organizations in Bukittinggi City. The sampling technique in this study was saturated sampling with a total of 150 respondents. The results showed that the sophistication of information technology, individual performance and optimization of information technology had an effect on the effectiveness of AIS, and management participation moderated the sophistication of information technology on the effectiveness of AIS but management participation did not moderate individual performance and optimization of information technology on the effectiveness of AIS.
Keywords: Information Technology Sophistication, Individual Performance, Information Technology Optimization, Management Participation, AIS Effectiveness
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