Pengaruh Penggunaan Teknologi Informasi Dan Keahlian Pemakai Terhadap Kualitas Informasi Akuntansi (Studi Empiris Pada Perusahaan BUMN di Kota Padang)

Abstract

The aims of this study were to determine the effect of Information Technology on the Quality of Accounting Information. (2) Effect of User Expertise on the Quality of Accounting Information.

This study was  classified as causative study. The population of this study was BUMN company in city of padang. The selection of the sample with total sampling methods. The data used in this study of primary data. Data analysis techniques using multiple regression analysis.

The results showed that 1) Information Technology had positive significant effect on the Quality of Accounting Information , 2) User Expertise had positive significant effect on the Quality of Accounting Information

In this study suggested: 1) For the BUMN, to be increase the use of information technology in every process of accounting information and training of accounting information systems be regularly to improve  skills of the staff, so resulting of information be qualified. 2) For the next researchers who are interested in researching the same title should add another variable, because of the model used in this study, it is known that the variable research used to explain by 60.9%, and 3) For further research, preferably using direct interviews with respondents, so that more respondents reflect the actual answer.

Key words: Information Technology, User Expertise, Quality of Accounting Information