PENGARUH TEKNOLOGI INFORMASI AKUNTANSI , PARTISIPASI MANAJEMEN DAN PENGETAHUAN MANAJER AKUNTANSI PADA EFEKTIFITAS SISTEM INFORMASI AKUNTANSI (Study Empiris Pada Perusahaan Manufaktur di Banten)

Eneng Diana Sagita (Universitas Sultan Ageng Tirtayasa)

JURNAL RISET AKUNTANSI TIRTAYASA
Vol 7, No 2 (2022): October

This study aims to examine the Influence of accounting information technology managemen participaction and manager’s knowledge on the effectiveness of accounting information system . The sample in this study was 45 respondents using purposive sampling method, namely by determining certain criteria according to the researchneeds of financial managers, marketing managers, production managers, HR managers, and procurement managers at manufacturing companies in Banten Province as respondents. Data were collected by analyzing data using questionnaires directly to the respondents concerned. The data analysis technique used in this study is to use TAM with the help of smart PLS 3.2.7 software. The result of this study reveal that management participation accounting information technology positively effects manager’s knowledge of the effectiveness ofthe accounting system.