The Influence of information Technology, Work Experience, Management Participation and HR Competence on the Effectiveness of Accounting Information Systems

Elsa Putri Napitupulu; Herlin Munthe; Nur Ari Sufiawan

doi:10.55208/97xg0n04

Authors

Elsa Putri Napitupulu Universitas Prima Indonesia Author
Herlin Munthe Universitas Prima Indonesia Author
Nur Ari Sufiawan Universitas Andalas Author

DOI:

https://doi.org/10.55208/97xg0n04

Keywords:

Information Technology, Work Experience, Management Participation, HR Competence

Abstract

Analyzing is the aim of this study and proving that there is an influence between Information Technology, Work Experience, Management Participation and HR Competence at Bank BNI Iskandar Muda Branch, BNI USU Branch, BNI Padangbulan Branch and BNI KC Setiabudi, Medan City, North Sumatra. This research utilizes primary data that has been obtained by distributing questionnaires to respondents. The respondents were employees who worked at Bank BNI Iskandar Muda Branch, BNI USU Branch, BNI Padangbulan Branch and BNI KC Setiabudi, Medan City, North Sumatra. Sampling by saturated sample method using a sample of 80 employees. The results of partial testing show that the effectiveness of the accounting information system is positively and significantly influenced by information technology, work experience, management participation and HR competencies at Bank BNI Iskandar Muda Branch, BNI USU Branch, BNI Padangbulan Branch and BNI KC Setiabudi, Medan City, North Sumatra. Simultaneously Information Technology, Work Experience, Management Participation and HR Competence have a positive and significant impact on the Effectiveness of the Accounting Information System at Bank BNI Iskandar Muda Branch, BNI USU Branch, BNI Padangbulan Branch and BNI KC Setiabudi, Medan City, North Sumatra.

References

Agustina, F., & Sari, D. P. P. (2020, October). Pengaruh kecanggihan teknologi informasi, partisipasi manajemen, pengetahuan manajer, pelatihan dan pengalaman kerja terhadap efektifitas sistem informasi akuntansi.

Al-Okaily, M. (2021). Assessing the effectiveness of accounting information systems in the era of COVID-19 pandemic. VINE Journal of Information and Knowledge Management Systems. https://doi.org/10.1108/VJIKMS-08-2021-0148

Arifuddin, & Safitri, N. E. (2021). The Role Of Accounting Information Systems In Improving Business On Some Micro, Small And Medium Enterprises (Msmes) In Kendari, Indonesia. Journal of Archaeology of Egypt / Egyptology, 12(4), 3087–3095.

Fakhimuddin, M., Khasanah, U., & Trimiyati, R. (2021). Database Management System in Accounting: Assessing the Role of Internet Service Communication of Accounting System Information. Research Horizon, 1(3), 100–105. https://doi.org/10.54518/rh.1.3.2021.100-105

Kianto, A., Sáenz, J., & Aramburu, N. (2017). Knowledge-based human resource management practices, intellectual capital and innovation. Journal of Business Research, 81, 11–20. https://doi.org/10.1016/j.jbusres.2017.07.018

Moraes, S. de S., Chiappetta Jabbour, C. J., Battistelle, R. A. G., Rodrigues, J. M., Renwick, D. S. W., Foropon, C., & Roubaud, D. (2019). When knowledge management matters: interplay between green human resources and eco-efficiency in the financial service industry. Journal of Knowledge Management, 23(9), 1691–1707. https://doi.org/10.1108/JKM-07-2018-0414

Moudud-Ul-Huq, S., Asaduzzaman, M., & Biswas, T. (2020). Role of cloud computing in global accounting information systems. The Bottom Line, 33(3), 231–250. https://doi.org/10.1108/BL-01-2020-0010

Przychodzen, W., Gómez-Bezares, F., & Przychodzen, J. (2018). Green information technologies practices and financial performance – The empirical evidence from German publicly traded companies. Journal of Cleaner Production, 201, 570–579. https://doi.org/10.1016/j.jclepro.2018.08.081

Qader, K. S., Ismeal, B. A., Aziz, H. M., Hamza, P. A., Sorguli, S., Sabir, B. Y., Anwar, G., & Gardi, B. (2021). The Effect of Human Resources Management Skills on Accounting Information Quality in Kurdistan Public Sector. Journal of Humanities and Education Development, 3(3), 131–143. https://doi.org/10.22161/jhed.3.3.14

Saratih, N. D., & Abdillah, W. (2017). The Effect of Human Resource Competence, Organizational Commitment, and Systems Quality on Individual Use of Accrual Based Accounting System Application At Statistics Indonesia (BPS). AFEBI Accounting Review, 2(01), 30. https://doi.org/10.47312/aar.v2i01.68

Sofyani, H., Riyadh, H. A., & Fahlevi, H. (2020). Improving service quality, accountability and transparency of local government: The intervening role of information technology governance. Cogent Business & Management, 7(1), 1735690. https://doi.org/10.1080/23311975.2020.1735690

Sutrisna, I. P. A., Indraswarawati, S. A. P. A., & Putra, C. G. B. (2021). Pengaruh Kualitas Sumber Daya Manusia dan Komitmen Organisasi terhadap Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual dengan Pemanfaatan Sistem Informasi Akuntansi sebagai Variabel Moderasi. Hita Akuntansi Dan Keuangan, 2(1), 637–664.

Yassin, N. A., Suzanto, B., Nurdiansyah, H., & Rusjiana, J. (2021). Pengaruh Sistem Informasi Akuntansi Penjualan Kredit Terhadap Pengendalian Internal Penjualan Kredit. Acman: Accounting and Management Journal, 1(2), 67–73. https://doi.org/10.55208/aj.v1i2.21