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Influence of User Competence, and Internal Control to Quality Accounting Information System

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dc.contributor
dc.contributor Bank Syariah DI Kota Bandung
dc.creator Astria, Isti
dc.creator Halimatusadiah, Elly
dc.creator Nurhayati, Nunung
dc.date 2017-08-11
dc.date.accessioned 2019-09-12T07:05:11Z
dc.date.available 2019-09-12T07:05:11Z
dc.identifier http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/8560
dc.identifier.uri http://hdl.handle.net/123456789/24875
dc.description This study aims to determine the magnitude of the influence of user competence and internal control of the quality of accounting information systems. This research took place at Bank Syariah in Bandung City. Respondents in this study are operational managers, employees who work as part of accounting, customer service, teller using accounting system and the sample is determined by Proportional simple random sampling technique, where the sample obtained randomly from the population section encountered with the number of samples as many as 14 with 98 respondents. The research method used is empirical study with descriptive and verifikatif research type. Data analysis technique used is multiple linear regression analysis with help of SPSS program version 22.00. The results showed that user competence, internal control and accounting information system quality at Bank Syariah in Bandung is good. User competence significantly influence the quality of accounting information system of 15.68%. Internal Control has a positive and significant impact on Accounting Information System Quality at Bank Syariah in Bandung City of 25.63%.
dc.description Penelitian ini bertujuan untuk mengetahui besarnya pengaruh kompetensi pengguna dan pengendalian intern terhadap kualitas sistem informasi akuntansi. Penelitian ini mengambil lokasi pada Bank Syariah di Kota Bandung. Responden dalam penelitian ini adalah manajer operasional, pegawai yang berprofesi sebagai bagian akuntansi, customer service, teller yang menggunakan sistem akuntansi dan sampel ditentukan dengan teknik Proportional simple random sampling, di mana sampel diperoleh secara acak dari bagian populasi yang ditemui dengan jumlah sampel sebanyak 14 dengan 98 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 22.00. Hasil penelitian menunjukkan bahwa kompetensi pengguna, pengendalian intern dan kualitas sistem informasi akuntansi pada Bank Syariah di kota Bandung sudah baik. Kompetensi pengguna berpengaruh signifikan terhadap kualitas sistem informasi akuntansi sebesar 15,68%. Pengendalian Intern berpengaruh positif dan signifikan terhadap Kualitas Sistem Informasi Akuntansi pada Bank Syariah di Kota Bandung sebesar 25,63%.
dc.format application/pdf
dc.language ind
dc.publisher Universitas Islam Bandung
dc.relation http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/8560/pdf
dc.relation http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/downloadSuppFile/8560/1460
dc.rights Copyright (c) 2017 Prosiding Akuntansi
dc.source Prosiding Akuntansi; Vol 3, No 2, Prosiding Akuntansi (Agustus, 2017); 339-344
dc.source Prosiding Akuntansi; Vol 3, No 2, Prosiding Akuntansi (Agustus, 2017); 339-344
dc.source 2460-6561
dc.subject Accounting
dc.subject users competence, internal control, and quality of accounting information system
dc.subject users competence, internal control, and quality of accounting information system
dc.subject Kompetensi Pengguna, Pengendalian Intern, dan Kualitas Sistem Informasi Akuntansi
dc.title Influence of User Competence, and Internal Control to Quality Accounting Information System
dc.title Pengaruh Kompetensi Pengguna, dan Pengendalian Internal terhadap Kualitas Sistem Informasi Akuntansi
dc.type info:eu-repo/semantics/article
dc.type info:eu-repo/semantics/publishedVersion
dc.type Peer-reviewed Article
dc.type Quantitative
dc.type Kuesioner


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