Pengaruh kompetensi user, keandalan software dan keandalan database terhadap kualitas informasi akuntansi

Authors

  • supriyati supriyati

Abstract

Penelitian ini bertujuan untuk mengukur pengaruh kompetensi user, keandalan software, dan keandalan database terhadap kualitas informasi akuntansi baik secara simultan maupun secara parsial pada perusahaan BUMN yang menerapkan sistem informasi akuntansi berpusat di kota Bandung.
Penelitian ini menggunakan metode deskriptif analitis dan untuk menguji hipotesis digunakan analisis MRA (Moderating Regression Analysis). Survey dilakukan pada 9 perusahaan BUMN yang berpusat di Bandung.
Hasil penelitian ini menunjukan bahwa kompetensi user, keandalan software dan keandalan database secara simultan berpengaruh positif terhadap kualitas informasi akuntansi. Begitu juga kompetensi user, keandalan software dan keandalan database secara parsial berpengaruh positif terhadap kualitas informasi akuntansi.

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Published

2015-11-20

Issue

Vol. 13 No. 01 (2015): Majalah Ilmiah Unikom

Section

Articles

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How to Cite

Pengaruh kompetensi user, keandalan software dan keandalan database terhadap kualitas informasi akuntansi. (2015). Majalah Ilmiah UNIKOM, 13(01). https://ojs.unikom.ac.id/index.php/jurnal-unikom/article/view/8