Jurnal Manajemen dan Penelitian Akuntansi (JUMPA)
Vol 13 No 2 (2020): Juli-Desember

PENGARUH KOMPLEKSITAS TEKNOLOGI, INTERDEPENDENSI, Dan DESAIN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA BANK PERKREDITAN RAKYAT

Mahsina . (Unknown)
Asmie Poniwati (Unknown)



Article Info

Publish Date
30 Dec 2020

Abstract

This study aims to determine whether there is a partial influence on the complexity of technology, interdependence, and design of Accounting Information Systems on the performance of Rural Credit Banks (BPR) in Boyolali, to find out whether there are simultaneous influences on technological complexity, interdependence and design of Accounting Information Systems on Bank performance Perkreditan Rakyat (BPR) in Boyolali, and finally to find out whether the variable complexity of technology has a dominant influence on the performance of Rural Credit Banks (BPR) in Boyolali. This research was conducted at BPRs in Boyolali, out of 27 BPRs in Boyolali that are in accordance with BI data, but 10 BPRs in Boyolali could be selected for research. The sample selection process in this study began with the distribution of 60 questionnaires to 10 rural banks in Boyolali, and each rural bank was given 6 questionnaires. Based on the results of data analysis, it was concluded that the variable technological complexity (X1), interdependence (X2), and the design of Accounting Information Systems (X3) had a positive effect on the performance of BPR (Y). And the most dominant variable is the interdependence variable (X2), because it has the largest Beta Standardized coefficient, which is equal to 0.517 or 51.7%.

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Journal Info

Abbrev

JUMPA

Publisher

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) adalah jurnal penelitian dibidang manajemen dan akuntansi yang diterbitkan oleh STIE Cendekia Bojonegoro. Jurnal ini terbit 2 kali dalam setahun (Januari-Juni dan Juli-Desember). Fokus jurnal ini dibidang Manajemen (Manajemen Bisnis, Manajemen ...