THE EFFECT OF TOP MANAGEMENT COMMITMENT, EMPLOYEE PERCEPTION OF ORGANIZATION SIZE, USER TRAINING, AND USER EDUCATION BACKGROUND ON ACCOUNTING INFORMATION SYSTEM PERFORMANCE AT PT XYZ

Rheza Putra Wijaya, Sri Maharsi, Andrey Hasiholan Pulungan

Abstract


The purpose of this study was to analyze the effect of top management commitment, employee perceptions of organizational size, user training, and user educational background on the performance of accounting information systems (AIS) in distribution companies. The object of this research is at PT. XYZ where this company is one of the companies engaged in distribution. The sampling technique in this study uses purposive sampling where some of the requirements for sampling are determined by certain criteria, such as employees at PT XYZ who use AIS. This study used primary data from questionnaires and distributed to all employees at PT XYZ using AIS. This study used IBM SPSS Statistics software version 20, and the data were analyzed using multiple linear regression models to test the four hypotheses. From the results of this study it can be concluded that the commitment of top management, user training, and user educational background affect the performance of AIS. Meanwhile, the employee's perception of the size of the organization has no effect on the performance of AIS.


Keywords


Accounting information system, Accounting information system performance, Distribution sector, Employee perception of organization size, Top management commitment, User training, User education background.

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References


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