Authors:
Siti Rahmi
;
Neva Novianti
;
Dandes Rifa
and
Yunilma
Affiliation:
Faculty of Economic, Bung Hatta University, Indonesia, Indonesia
Keyword(s):
Infrastructure, Human Resources, Costs, Perception of Use, Perception of Convenience, Accounting
Information System
Abstract:
Current technological developments have penetrated the field of information, especially in the field of
accounting information in organizations and companies, because of technological developments, many
companies are switching to using computer-based information technology. This study aims to analyze the
influence of infrastructure, human resources, costs, usefulness perceptions, and perceived ease of
implementation of computerized accounting information systems. The population in this study were
employees of the Padang Primary Tax Service Office. Based on the purposive sampling method, this study
uses a sample of 47 respondents who work as employees of the accounting and finance department. For the
dependent variable (y) of this study is the implementation of computerized accounting information systems.
While for the independent variables are infrastructure (x1), human resources (x2), costs (x3), perceived
usefulness (x4), and perceived ease (x5). The method used is quantitative res
earch methods. This study uses
primary data from the questionnaire. Data were analyzed using multiple regression analysis, which was
processed through IBM SPSS Statistic software ver 20. The results of this study indicate that human
resources, perceived usefulness, and perceived convenience have a positive and significant effect on the
implementation of computerized accounting information systems. But infrastructure and costs do not affect
the implementation of computerized accounting information systems.
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