Pengaruh Kapabilitas Personal Dan Teknologi Informasi Terhadap Kualitas Sistem Informasi Akuntansi (Survei Pada Bank Umum Syariah Di Kota Bandung)

Amin Agung, Elly Halimatussadiah, Nunung Nurhayati


Abstract. This study was conducted to determine the effect of personal capability and information technology on the quality of accounting information systems at sharia commercial banks in Bandung. Respondents in this research are operational manager, customer service and teller. The sample in this study was obtained randomly as a lottery with 6 samples with 18 respondents. The research method used is empirical study with descriptive and verifikatif research type. Data analysis technique used is multiple linear regression analysis with the help of program SPSS 24.00 version. The results showed that personal capability, information technology and quality of accounting information system at Sharia Commercial Bank in Bandung have been good. Personal capabilities have a significant effect on the quality of accounting information systems. Information technology significantly influence the quality of accounting information system.

Keywords: Information technology, Personal capability, and Quality of accounting information system

Abstrak. Penelitian ini dilakukan untuk mengetahui pengaruh kapabilitas personal dan teknologi informasi terhadap kualitas sistem informasi akuntansi pada bank umum syariah di kota Bandung. Responden dalam penelitian ini adalah manajer operasional, customer service dan teller. Sampel dalam penelitian ini diperoleh secara acak seperti undian dengan jumlah sampel sebanyak 6 dengan 18 responden. Metode penelitian yang digunakan adalah studi empiris dengan jenis penelitian deskriptif dan verifikatif. Teknik analisis data yang digunakan yaitu analisis regresi linear berganda dengan bantuan program SPSS versi 24.00. Hasil penelitian menunjukkan bahwa kapabilitas personal, teknologi informasi dan kualitas sistem informasi akuntansi pada Bank Umum Syariah di Kota Bandung sudah baik. Kapabilitas personal berpengaruh signifikan terhadap kualitas sistem informasi akuntansi. Teknologi informasi berpengaruh signifikan terhadap kualitas sistem informasi akuntansi.

Kata kunci: Kapabilitas personal, Kualitas sistem informasi akuntansi, dan Teknologi informasi


Kapabilitas personal, Kualitas sistem informasi akuntansi, dan Teknologi informasi

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