Pengaruh Pemanfaatan Teknologi Informasi dan Kompetensi Sumber Daya Manusia Terhadap Kinerja Perusahaan dengan Kualitas Sistem Informasi Akuntansi sebagai Variabel Intervening - Ammy, Baihaqi; Firmadani, Firmadani (Balance : Jurnal Akuntansi dan Manajemen, 2025)
ermasalahan Penelitian pada periode 2019-2022, terjadi tren penurunan laba secara konsisten, diikuti peningkatan kewajiban perusahaan di tahun 2020. Tujuan Penelitian: Menganalisis dampak implementasi teknologi informasi terhadap performa perusahaan, Menilai pengaruh kompetensi SDM terhadap kinerja organisasi, Mengkaji peran teknologi informasi dalam meningkatkan kualitas sistem informasi akuntansi, Mengevaluasi kontribusi kompetensi SDM terhadap kualitas sistem informasi akuntansi, Menganalisis hubungan kualitas sistem informasi akuntansi dengan kinerja perusahaan, Menguji peran mediasi kualitas sistem informasi akuntansi dalam hubungan teknologi informasi-kinerja perusahaan, Meneliti efek mediasi kualitas sistem informasi akuntansi pada hubungan kompetensi SDM-kinerja perusahaan. Metodologi: Penelitian kuantitatif ini menggunakan data primer berupa persepsi 40 responden karyawan PT. Pelindo Terminal Petikemas Belawan yang terlibat langsung dalam operasional sistem informasi akuntansi. Pengumpulan data dilakukan melalui kuesioner dan wawancara terstruktur, dengan analisis data menggunakan Structural Equation Modelling (SEM) berbasis Partial Least Square (PLS). Hasil analisis menunjukkan bahwa: Implementasi teknologi informasi tidak signifikan terhadap kinerja perusahaan, Kompetensi SDM berpengaruh positif terhadap performa organisasi, Pemanfaatan teknologi informasi tidak berdampak pada kualitas sistem informasi akuntansi, Kompetensi SDM meningkatkan kualitas sistem informasi akuntansi, Kualitas sistem informasi akuntansi meningkatkan kinerja perusahaan, Tidak ditemukan efek mediasi kualitas sistem informasi dalam hubungan teknologi informasi-kinerja, Kualitas sistem informasi tidak memediasi hubungan kompetensi SDM-kinerja perusahaan.   Research Problems in the 2019-2022 period, there was a consistent downward trend in profits, followed by an increase in the company's liabilities in 2020. Although the organization has implemented an adequate accounting information system, its efficiency has not been maximized due to unstable internet network infrastructure disruptions during the operational process. Research Objectives: Analyze the impact of information technology implementation on company performance, Assess the influence of HR competency on organizational performance, Examine the role of information technology in improving the quality of accounting information systems, Evaluate the contribution of HR competency to the quality of accounting information systems, Analyze the relationship between accounting information system quality and company performance, Test the mediating role of accounting information system quality in the relationship between information technology and company performance, Examine the mediating effect of accounting information system quality on the relationship between HR competency and company performance. Methodology: This quantitative research uses primary data in the form of perceptions of 40 respondents of PT. Pelindo Terminal Petikemas Belawan employees who are directly involved in the operation of the accounting information system. Data collection was carried out through questionnaires and structured interviews, with data analysis using Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The results of the analysis show that: Implementation of information technology is not significant to company performance, HR competence has a positive effect on organizational performance, Utilization of information technology does not impact the quality of accounting information systems, HR competence improves the quality of accounting information systems, The quality of accounting information systems improves company performance, No mediation effect of information system quality was found in the relationship between information technology and performance, Information system quality does not mediate the relationship between HR competence and company performance.