Pengaruh Pemahaman Akuntansi, Kecanggihan Teknologi Informasi, Pelatihan dan Pengalaman Kerja Terhadap Kinerja SIA Melalui Efektivitas Penggunaan SIA Sebagai Variabel Intervening Pada PT KAI (Persero) Daop 8 Surabaya

Faizati, Lutfika Arifa (2024) Pengaruh Pemahaman Akuntansi, Kecanggihan Teknologi Informasi, Pelatihan dan Pengalaman Kerja Terhadap Kinerja SIA Melalui Efektivitas Penggunaan SIA Sebagai Variabel Intervening Pada PT KAI (Persero) Daop 8 Surabaya. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Pada dasarnya pencapaian keberhasilan suatu perusahaan dalam bisnis modern tidak lepas dari bagaimana perusahaan memanfaatkan kinerja sistem informasi akuntansi dengan efektif. Hal ini dikarenakan sistem informasi akuntansi (SIA) merupakan pondasi penting dalam pengelolaan data keuangan perusahaan. Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh variabel pemahaman akuntansi, kecanggihan teknologi informasi, pelatihan dan pengalaman kerja terhadap kinerja SIA dengan efektivitas penggunaan sia sebagai variabel intervening atau variabel mediasi. Metode penelitian yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan sampel yang dapat diolah sebanyak 25 karyawan bagian unit keuangan PT KAI (Persero) Daop 8 Surabaya yang kemudian dianalisis menggunakan teknik analisis data Partial Least Square (PLS). Hasil dalam penelitian ini menunjukkan bahwa pemahaman akuntansi, dan pelatihan dan pengalaman kerja memberikan pengaruh positif dan signifikan terhadap kinerja SIA. Namun, variabel kecanggihan teknologi informasi memberikan pengaruh tidak signifikan terhadap kinerja SIA. Kemudian untuk pengaruh mediasi diketahui bahwa efektivitas penggunaan SIA terbukti tidak memediasi pemahaman akuntansi, kecanggihan teknologi informasi, pelatihan dan pengalaman kerja terhadap kinerja SIA.

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