Pengaruh Pelatihan Dan Dukungan Manajemen Puncak Terhadap Penerapan Sistem Informasi Akuntansi (Studi Empiris Pada Perusahaan BUMN Di Kota Padang)

Abstract

This study aims to find out the influence of training and management support of implementation of the accounting information system. The population  is a BUMN company in the Padang Municipal about 30 companies. The sample was (total sampling) the respondent head branch, accounting manager and accounting staff as many 42 people The questioner is using to collect data.. Data is is the primary data source. Analizing date using multiple regression. The study result indicate (1) training and support of top management simultaneously affect implementation of the accounting information system with the amount of R²50,8% with F_table < F_hitung 3,295<5,655. (2) training have significance positive effect on implementation of the accounting information system with t_count<t_table (5,275<1,6860).  (3) the support of top management have significance positive effect on implementation of the accounting information system with t_count<T_table (2,768<1,6860).

Keywords: Training, support of top management, implementation of the accounting information system.