FAKTOR YANG MEMPENGARUHI EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PADA USAHA KECIL DAN MENENGAH DI DENPASAR SELATAN

Abstrak

The Covid-19 pandemic has greatly impacted the decline in people's purchasing power which has led to low performance and financial stability as well as a sluggishness for the small and medium business sector. So that a business needs an effective system to produce accurate, timely and relevant information to deal with economic problems that occur. The purpose of this study was to empirically prove the effect of technological sophistication, management participation and user technical skills on the effectiveness of accounting information systems, especially for small and medium-sized businesses in South Denpasar. The study used a sample of 173 respondents who were employees of small and medium enterprises. The sample of this study was selected using purposive sampling method. Data collection using the survey method in the form of a questionnaire as a research instrument and analyzed using multiple linear regression analysis. The analysis results of this study indicate that technological sophistication, management participation and user technical skills have a positive and significant effect on the effectiveness of accounting information systems in small and medium-sized businesses in South Denpasar.