PENGARUH PEMANFAATAN TEKHNOLOGI INFORMASI DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PADA PT SUMBER ALFARIA TRIJAYA

Abstract

The effect of information technology usage and human resource competencies to the effectiveness of accounting information system at PT Sumber Alfaria Trijaya, Tbk Makassar, guided by Dr.Muhtar Sapiri.SE.,MM,M,Kes. and Dr.Haeruddin Saleh,SE.,M.Si. The purpose of this study was to determine The effect of information technology usage and human resource competencies to the effectiveness of accounting information system at PT Sumber Alfaria Trijaya, Tbk Makassar. The analytical method used is multiple linear regression analysis with SPSS 20 (Statistical product and services solutions). The results of this study are based on the calculation of SPSS 20, it can be seen the value of the regression test where the results of statistical test show that partially obtained t count value of 3,453 with a t table value of 2,015 and a significance value of 0,001. The ratio of utilization of information technology has a partial effect on the effectiveness of accounting information system because the significance value is smaller than 0,05. Statistical test results show that partially obtained t value of 3,699 with a table value of 2,015 and a significance value of 0,001. The ratio of human resource competencies has a partial effect on the effectiveness of accounting information system because the significance value is smaller than 0,05. This indicates that the changes that occur in the ratio of utilization of informasion technology and human resource competencies will simultaneously have a significant effect on the effectiveness of the accounting information system