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All Journal Wiranomika
Shinta Rahayuningtyas
itb aas surakarta
Economics, Econometrics & Finance

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PENGARUH KECANGGIHAN TEKNOLOGI INFORMASI, PENGALAMAN KERJA, DAN PENGENDALIAN INTERNAL TERHADAP SISTEM INFORMASI AKUNTANSI DI PT JASAMARGA TOLLROAD OPERATOR RUAS SOLO NGAWI Shinta Rahayuningtyas
JURNAL WIRANOMIKA Vol. 5 No. 2 (2026): Wiranomika
Publisher : STIE Wijaya Mulya

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Abstract

This study examines the effect of information technology sophistication, work experience, and internal control on the Accounting Information System (AIS) at PT Jasamarga Tollroad Operator Solo-NgawiRoute. Quantitative data were collected through questionnaires distributed to 65 AIS-user employees using a saturated sampling method. Data analysis employed SPSS 26 for classical assumption testing and hypothesis testing through multiple linear regression, F-test, t-test, and coefficient of determination. Results show an Adjusted R² of 0.671, indicating that 67.1% of AIS variation is explained by the three independent variables. Partially, information technology sophistication (t=3.553, sig.=0.001), work experience (t=3.914, sig.=0.000), and internal control (t=2.938, sig.=0.005) each have a positive and significant effect on AIS. These findings confirm that modern technology architecture, experienced human resources, and rigorous oversight systems empirically improve effectiveness, accuracy, and reliability of financial reporting.   Keywords: Accounting Information System; Information Technology Sophistication; Internal Control; Toll Road Business Entity; Work Experience.
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