Influence of Competence’s User and Organizational Culture on the Effectiviness of Accounting Information Systems.

Abstract

This study aims to determine the magnitude of the influence of competence users system and organizational culture on the effectiveness of accounting information systems. The method used is descriptive and verifikatif method with survey approach through questionnaire or questionnaire data collection techniques. Respondents in this study are employees who are in the institution and use access to information systems in institutions and techniques used in the selection of samples is purposive sampling, where the population is considered to have members / elements who are experts in a particular field with a background of consideration and a particular goal with the number of samples 35 Respondents. Data analysis techniques used are multiple linear regression analysis with the help of SPSS program version 20.00. The results of this study indicate that the competence of system users affect the effectiveness of accounting information systems. As for organizational culture does not affect the effectiveness of information systems. The magnitude of the influence of these two variables on the effectiveness of accounting information system is still in a good category, where there are many other factors that can also affect the accounting information system.