PENGARUH KECANGGIHAN TEKNOLOGI INFORMASI DAN KOMPETENSI PENGGUNA TERHADAP PENGGUNAAN SISTEM INFORMASI AKUNTANSI (Studi Kasus Pada Pelaku Usaha Menengah di Kota Pekanbaru)

Abstract

The purpose of this study aims to determine and analyze the influence of information technology sophistication and user competence on the use of accounting information systems in medium entreprises in Pekanbaru. The Data analysis methods used is Structural Equation Modeling-Partial Least Square (SEM-PLS) using SmartPLS 3.2.7. software. The data used in this study are primary data with a questionnaire as an instrument. The population in this study are medium entreprises in Pekanbaru. This study uses the Slovin method as a measuring tool to calculate the sample size. The method of sampling used is stratified random sampling method. The population in this study amounted to 298 medium enterprises, while the number of samples was 75 medium enterprises.The results of this study indicate that the variable of information technology sophistication (X1) and the variable of user competence (X2) have an influence on the variable of using accounting information systems (Y). This shows that with the high information technology sophistication and user competence, it can increase the use of accounting information systems in medium enterprises.

Keywords: Medium Entreprises, Information Technology Sophistication, User Competence, Accounting Information System.