Efektivitas Penerapan Sistem Informasi Akuntansi, Kecanggihan Teknologi, Internal Locus Of Control dan Kinerja Pegawai
Abstract
This study aims to analyze and empirically test the effect of the effectiveness of the application of accounting information systems, information technology and internal locus of control on the performance of the Bali Provincial Inspectorate employees. This study uses non-probability sampling, namely purposive sampling method with the criteria of employees who use accounting information systems and use computers in carrying out their work activities. Questionnaires were distributed directly to employees with the analytical technique used was multiple linear regression. Based on the analysis results show that the effectiveness of the application of accounting information systems, information technology and internal locus of control has a positive and significant effect on employee performance.
Keywords: Effectiveness Of The Application Of Accounting Information Systems; Information Technolog;, Internal Locus Of Control; Employee Performance.
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References
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Indralesmana, K., & Suaryana, I. (2014). Penerapan Sistem Informasi Akuntansi Dan Kinerja Individu pada Usaha Kecil Dan Menengah Di Nusa Penida. E-Jurnal Akuntansi Universitas Udayana, 7(2), 345–356.
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Leach-Lopez, M. (2013). Moderating Effect of Hofstede’s Cultural Values on the Locus of Control/job Performance Relationship of Managers in USA, Mexico, South Korea and Hong Kong. Journal of Business Strategies, 30(1), 1.
Marjulin. (2019). Pengaruh KOmpetensi pengguna terhadap kualitas sistem informasi akuntansi survei BUMN di Aceh. Kemampuan Koneksi Matematis (Tinjauan Terhadap Pendekatan Pembelajaran Savi), 53(9), 1689–1699.
Nainggolan, M. ., Kojo, C., & Sendow, G. (2018). Analisis Pengaruh Internal Locus of Control Dan External Locus of Control Terhadap Kepuasan Kerja Serta Dampaknya Terhadap Kinerja Ratulangi Analysisn of the Effect of Internal Locus of Control and External Locus of Control on Job Satisfaction and Its Imp. Jurnal EMBA, 6(4), 4023–4032.
Putra, D. P. A. D., & Ratna Sari, M. M. (2018). Pengaruh Efektivitas SIA dan Komitmen Organisasi pada Kinerja Karyawan dengan Locus Of Control Sebagai Pemoderasi. E-Jurnal Akuntansi, 23, 323. https://doi.org/10.24843/eja.2018.v23.i01.p13
Putra, I. M., Gunawan, A., & Tenaya, A. I. (2017). Pengaruh Efektivitas Sistem Informasi Akuntansi pada Kinerja Individual Dengan Kemampuan Teknik Personal Sebagai Pemoderasi. E-Jurnal Akuntansi, 20(2), 1621–1647. https://doi.org/10.24843/EJA.2017.v20.i02.p27
Rahayu, N. M. M. S., & Badera, i D. N. (2017). Pengaruh Locus of Control Internal , Motivasi Kerja , Gaya Kepemimpinan Transformasional , Komitmen Made Mas Sendhi Rahayu 1 Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia Fakultas Ekon. E-Jurnal Akuntansi Universitas Udayana, 19, 2378–2406.
Ratnaningsih, K., & Suaryana, I. (2014). Pengaruh Kecanggihan Teknologi Informasi, Partisipasi Manajemen, Dan Pengetahuan Manajer Akuntansi pada Efektivitas Sistem Informasi Akuntansi. E-Jurnal Akuntansi, 6(1), 1–16. https://ocs.unud.ac.id/index.php/Akuntansi/article/view/7775
Rotter. (1966). Generalized Expectancies for Internal Versus External Control of Reinforcement. Psychological Monographs: General and Applied.
Sajady, H., Dastgir, M., & Hashem Nejad, H. (2008). Evaluation of the effectiveness of accounting information systems. International Journal of Information Science and Management, 6(2), 49–59.
Salehi, M., Rostami, V., & Mogadam, A. (2010). Usefulness of Accounting Information System in Emerging Economy: Empirical Evidence of Iran. International Journal of Economics and Finance, 2(2), 186–195. https://doi.org/10.5539/ijef.v2n2p186
Sari. (2017). Pengaruh Kecanggihan Teknologi Informasi Dan Jiwa Kewirausahaan Terhadap Kualitas Informasi Akuntansi. E-Jurnal Akuntansi, 18(2), 1635–1662.
Soudani, S. N. (2012). The Usefulness of an Accounting Information System for Effective Organizational Performance. International Journal of Economics and Finance, 4(5), 136–145. https://doi.org/10.5539/ijef.v4n5p136
Sugiantara, & Putra, I. M. P. D. (2017). Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Karyawan Di Dispenda Kota Denpasar. E-Jurnal Akuntansi, 20(3), 2509–2538.
Sumardiyanti. (1999). Pengaruh Pemanfaatan Atas Kecocokan Tugas Tekologi Sistem Informasi Terhadap Pencapaian Individual. Universitas Gajah Mada.
Suratini, N. P. E., Sinarwati, N. K., & Atmdja, A. W. T. (2015). Pengaruh Efektivitas Sistem Informasi Akutansi dan Penggunaan Teknologi Informasi Akutansi Terhadap Kinerja Individual pada PT. Bank Pembangunan Daerah Bali Kantor Cabang Singaraja. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 3(1). https://ejournal.undiksha.ac.id/index.php/S1ak/article/view/4779/3621
Turnip, & Suardhika. (2018). Pengaruh Kemampuan Teknik Personal, Pelatihan dan Pendidikan terhadap Efektivitas Penggunaan SIA pada Rumah Sakit. E-Jurnal Akuntansi, 22(2), 1419–1444. https://doi.org/10.24843/EJA.2018.v22.i02.p22
Wang, A. Y., & Newlin, M. H. (2000). Characteristics of students who enroll and succeed in psychology web-based classes. Journal of Educational Psychology, 92(1), 137–143. https://doi.org/10.1037/0022-0663.92.1.137
Alannita, N. P., & Suaryana, I. G. N. A. (2014). Pengaruh Kecanggihan Teknologi Informasi, Partisipasi Manajemen, Dan Kemampuan Teknik Pemakai Sistem Informasi Akuntansi pada Kinerja Individu. E-Jurnal Akuntansi Universitas Udayana 6.1 (2014):33-45, 2(4), 801–810.
Anjani Dewantari, N. M. F., & Putra, I. M. P. D. (2019). Pengaruh Efektivitas Penerapan SIA, Pemanfaatan TI, Kesesuaian Tugas, dan Keahlian Pemakai Komputer pada Kinerja Karyawan. E-Jurnal Akuntansi, 27, 644. https://doi.org/10.24843/eja.2019.v27.i01.p24
Awosejo, O.J, Kekwaletswe, R, M, Pretorius, P and Zuva, T. (2013). The Effect of Accounting Information Systems in Accounting. International Journal of Advanced Computer Research, 1(2), 21–31.
Brownell, P. (1981). Budgeting , locus of control and organizational effectiveness. The Accounting Review, 56(4), 844–860.
Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly: Management Information Systems, 13(3), 319–339. https://doi.org/10.2307/249008
Dewi, L. P. R., & Dharmadiaksa, I. B. (2019). Pengaruh Efektivitas SIA, Kecanggihan Teknologi Informasi, dan Kemampuan Teknik Pemakai SIA pada Kinerja Individu. E-Jurnal Akuntansi, 27, 1735. https://doi.org/10.24843/eja.2019.v27.i03.p04
Goodhue, D. L., & Thompson, R. L. (1995). Taming the complexity of biological pathways through parallel computing. Briefings in Bioinformatics, 10(3), 278–288. https://doi.org/10.1093/bib/bbp020
Gupta, M. P., Kanungo, S., Kumar, R., & Sahu, G. P. (2007). A study of information technology effectiveness in select government organizations in India. Vikalpa, 32(2), 7–21. https://doi.org/10.1177/0256090920070202
Hussein. (2007). The impact of technological factors on information systems success in the electronic-government context. Business Process Management Journal, 13(5), 613–627. https://doi.org/10.1108/14637150710823110
Imam, Z. (2012). Study of effect of accounting information systems and softwares on qualitative features of accounting information. International Journal of Management Sciences and Business Research, 1(4), 1–12.
Indralesmana, K., & Suaryana, I. (2014). Penerapan Sistem Informasi Akuntansi Dan Kinerja Individu pada Usaha Kecil Dan Menengah Di Nusa Penida. E-Jurnal Akuntansi Universitas Udayana, 7(2), 345–356.
Ismail, N. A., & King, M. (2007). Factors influencing the alignment of accounting information systems in small and medium sized Malaysian manufacturing firms. Journal of Information Systems and Small Business, 1(1–2), 1–20.
Kinarwanto, B. (2013). Faktor-faktor Pemanfaatan Teknologi Informasi dan Pengaruhnya Terhadap Kinerja Individual (Studi pada PDAM Kota Malang).
Krahel, J. P., & Vasarhelyi, M. A. (2014). AIS as a Facilitator of Accounting Change: Technology, Practice, and Education. Journal of Information Systems, 28(2), 1–15. https://doi.org/10.2308/isys-10412
Kristiani, W. (2012). Analisis Pengaruh Efektivitas Teknologi Sistem Informasi Terhadap Kinerja Individual Pegawai PT Kim Eng Sekuritas Indonesia. Jurnal Akuntasi Fakultas EKonomi Universitas Gunadharma.
Kusnadi, I. M. G., & Suputhra, D. G. D. (2015). Pengaruh Profesionalisme Dan Locus of Control Terhadap Kinerja Auditor Di Kantor Akuntan Publik Provinsi Bali. E-Jurnal Akuntansi, 13(1), 276–291.
Leach-Lopez, M. (2013). Moderating Effect of Hofstede’s Cultural Values on the Locus of Control/job Performance Relationship of Managers in USA, Mexico, South Korea and Hong Kong. Journal of Business Strategies, 30(1), 1.
Marjulin. (2019). Pengaruh KOmpetensi pengguna terhadap kualitas sistem informasi akuntansi survei BUMN di Aceh. Kemampuan Koneksi Matematis (Tinjauan Terhadap Pendekatan Pembelajaran Savi), 53(9), 1689–1699.
Nainggolan, M. ., Kojo, C., & Sendow, G. (2018). Analisis Pengaruh Internal Locus of Control Dan External Locus of Control Terhadap Kepuasan Kerja Serta Dampaknya Terhadap Kinerja Ratulangi Analysisn of the Effect of Internal Locus of Control and External Locus of Control on Job Satisfaction and Its Imp. Jurnal EMBA, 6(4), 4023–4032.
Putra, D. P. A. D., & Ratna Sari, M. M. (2018). Pengaruh Efektivitas SIA dan Komitmen Organisasi pada Kinerja Karyawan dengan Locus Of Control Sebagai Pemoderasi. E-Jurnal Akuntansi, 23, 323. https://doi.org/10.24843/eja.2018.v23.i01.p13
Putra, I. M., Gunawan, A., & Tenaya, A. I. (2017). Pengaruh Efektivitas Sistem Informasi Akuntansi pada Kinerja Individual Dengan Kemampuan Teknik Personal Sebagai Pemoderasi. E-Jurnal Akuntansi, 20(2), 1621–1647. https://doi.org/10.24843/EJA.2017.v20.i02.p27
Rahayu, N. M. M. S., & Badera, i D. N. (2017). Pengaruh Locus of Control Internal , Motivasi Kerja , Gaya Kepemimpinan Transformasional , Komitmen Made Mas Sendhi Rahayu 1 Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia Fakultas Ekon. E-Jurnal Akuntansi Universitas Udayana, 19, 2378–2406.
Ratnaningsih, K., & Suaryana, I. (2014). Pengaruh Kecanggihan Teknologi Informasi, Partisipasi Manajemen, Dan Pengetahuan Manajer Akuntansi pada Efektivitas Sistem Informasi Akuntansi. E-Jurnal Akuntansi, 6(1), 1–16. https://ocs.unud.ac.id/index.php/Akuntansi/article/view/7775
Rotter. (1966). Generalized Expectancies for Internal Versus External Control of Reinforcement. Psychological Monographs: General and Applied.
Sajady, H., Dastgir, M., & Hashem Nejad, H. (2008). Evaluation of the effectiveness of accounting information systems. International Journal of Information Science and Management, 6(2), 49–59.
Salehi, M., Rostami, V., & Mogadam, A. (2010). Usefulness of Accounting Information System in Emerging Economy: Empirical Evidence of Iran. International Journal of Economics and Finance, 2(2), 186–195. https://doi.org/10.5539/ijef.v2n2p186
Sari. (2017). Pengaruh Kecanggihan Teknologi Informasi Dan Jiwa Kewirausahaan Terhadap Kualitas Informasi Akuntansi. E-Jurnal Akuntansi, 18(2), 1635–1662.
Soudani, S. N. (2012). The Usefulness of an Accounting Information System for Effective Organizational Performance. International Journal of Economics and Finance, 4(5), 136–145. https://doi.org/10.5539/ijef.v4n5p136
Sugiantara, & Putra, I. M. P. D. (2017). Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Karyawan Di Dispenda Kota Denpasar. E-Jurnal Akuntansi, 20(3), 2509–2538.
Sumardiyanti. (1999). Pengaruh Pemanfaatan Atas Kecocokan Tugas Tekologi Sistem Informasi Terhadap Pencapaian Individual. Universitas Gajah Mada.
Suratini, N. P. E., Sinarwati, N. K., & Atmdja, A. W. T. (2015). Pengaruh Efektivitas Sistem Informasi Akutansi dan Penggunaan Teknologi Informasi Akutansi Terhadap Kinerja Individual pada PT. Bank Pembangunan Daerah Bali Kantor Cabang Singaraja. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 3(1). https://ejournal.undiksha.ac.id/index.php/S1ak/article/view/4779/3621
Turnip, & Suardhika. (2018). Pengaruh Kemampuan Teknik Personal, Pelatihan dan Pendidikan terhadap Efektivitas Penggunaan SIA pada Rumah Sakit. E-Jurnal Akuntansi, 22(2), 1419–1444. https://doi.org/10.24843/EJA.2018.v22.i02.p22
Wang, A. Y., & Newlin, M. H. (2000). Characteristics of students who enroll and succeed in psychology web-based classes. Journal of Educational Psychology, 92(1), 137–143. https://doi.org/10.1037/0022-0663.92.1.137
Published
2021-06-26
How to Cite
DEVI, Ni Made Kusuma; DHARMADIAKSA, Ida Bagus.
Efektivitas Penerapan Sistem Informasi Akuntansi, Kecanggihan Teknologi, Internal Locus Of Control dan Kinerja Pegawai.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 6, p. 1438-1450, june 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/72512>. Date accessed: 25 apr. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i06.p07.
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