CD Skripsi
Pengaruh Sistem Informasi Akuntansi Dan Kualitas Sumber Daya Manusia Terhadap Kualitas Informasi Akuntansi Serta Dampaknya Terhadap Pengambilan Keputusan Bisnis Pada Usaha Kecil Dan Menengah (UKM)
This study aims to determine the influence of accounting information systems and human resource quality on the quality of accounting information and the influence of accounting information quality on business decision making of Small and Medium Enterprises (SMEs) in Pekanbaru City. The sampling method is using purposive sampling with a sample of 326 respondents. Data collection techniques are primary using questionnaires and interviews, secondary, Pekanbaru City cooperatives and Small and Medium Enterprise office, books and journals. Analysis of data in this study using the program SmartPLS 4.0.9.6. Testing hypothesis using PLS approach is carried out with two stage , namely testing outer model and inner model. Outer model test done to prove validity and reliability of all indicators in each variable of the model. Inner model test was conducted to test the effect between variables of the model appropriate to previously defined hyphothesis. The results of the study show that there is an influence between the accounting information system and the quality of accounting information, the quality of human resources has an influence on the quality of accounting information, and the quality of accounting information has an influence on business decision making.
Keywords: accounting information system, human resource quality, accounting information quality, business decision making, SMEs
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