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Open access Jurnal

Pengaruh Investasi Teknologi Informasi dan Kemampuan Teknik personal terhadap Kinerja Sistem Informasi Akuntansi

Akrual: Jurnal Bisnis dan Akuntansi Kontemporer · Vol. UME No. MOR (2022) · pp. 23–32

DOI
10.26487/akrual.v15i1.20548
ISSN
2829-0615, 1979-1712
Published
2022-01-05
Publisher
Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin
Language
en
License
creativecommons.org/licenses/by/4.0

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh investasi teknologi informasi dan kemampuan teknik personal terhadap kinerja sistem informasi akuntansi pada PT PLN (Persero) Wilayah Sulselrabar. Total sampel berjumlah 34 sampel yang dipilih menggunakan metode purposive sampling. Data yang terkumpul dianalisis dengan menggunakan metode analisis regresi berganda. Hasil penelitian menunjukkan bahwa investasi teknologi informasi dan kemampuan teknik personal berpengaruh terhadap kinerja sistem informasi akuntansi.

Keywords

Collaboration network of the authors

35 authors · 67 co-authorship links · 1 across different organisations

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Universitas Halu Oleo
  • Hasanuddin University
  • Universitas Muhammadiyah Parepare
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
AfdalAffiliation unknown2
Resky AwaliahAffiliation unknown1
Ratna Ayu DamayantiAffiliation unknown1
Amiruddin AmiruddinAffiliation unknown1
Maudy JunywantiAffiliation unknown1
Enrico PaulAffiliation unknown1
Harryanto HarryantoAffiliation unknown1
Andi KusumawatiAffiliation unknown1
Muhammad Salsabil KautsarAffiliation unknown1
Arifuddin MannanAffiliation unknown1
Indri Leighton SilambiAffiliation unknown1
Ellen Eleonora PatebongAffiliation unknown1
Mediaty MediatyAffiliation unknown1
Khaerani MakbulAffiliation unknown1
Syamsuddin SyamsuddinAffiliation unknown1
ABDUL RAHMANUniversitas Halu Oleo1
Nur Afni JabirAffiliation unknown1
Muhammad Andika KhaerulAffiliation unknown1
Syarifuddin RasyidAffiliation unknown1
Muhammad Bachtiar Makkasau MakkasauAffiliation unknown1
Muh. Rafiq HaririAffiliation unknown1
Fierenza Capirossy Fran PagayangAffiliation unknown1
Afdal MadeinAffiliation unknown1
Aqzha Maulana IlyasAffiliation unknown1
Bakhtiar MustariAffiliation unknown1
Muh SobarsyahAffiliation unknown1
Nosakros AryaHasanuddin University1
Muh. AkbarUniversitas Muhammadiyah Parepare1
M. Rusydi AlwiAffiliation unknown1
Fuad Husain AkbarAffiliation unknown1
Asma Amne AmbarwatiAffiliation unknown1
Sudirman KarnayAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unhas.ac.id/index.php/akrual/oai, first harvested 2 Nov 2026, last seen 2 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en">Pengaruh Investasi Teknologi Informasi dan Kemampuan Teknik personal terhadap Kinerja Sistem Informasi Akuntansi</dc:title>
	<dc:creator xml:lang="en">Tahir, Yuliana </dc:creator>
	<dc:creator xml:lang="en">Said, Darwis</dc:creator>
	<dc:creator xml:lang="en">Usman, Asri</dc:creator>
	<dc:subject xml:lang="en">Investasi Teknologi Informasi</dc:subject>
	<dc:subject xml:lang="en">Kemampuan Teknik Personal</dc:subject>
	<dc:subject xml:lang="en">Kinerja Sistem Informasi Akuntansi</dc:subject>
	<dc:description xml:lang="en">


Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh investasi teknologi informasi dan kemampuan teknik personal terhadap kinerja sistem informasi akuntansi pada PT PLN (Persero) Wilayah Sulselrabar. Total sampel berjumlah 34 sampel yang dipilih menggunakan metode purposive sampling. Data yang terkumpul dianalisis dengan menggunakan metode analisis regresi berganda. Hasil penelitian menunjukkan bahwa investasi teknologi informasi dan kemampuan teknik personal berpengaruh terhadap kinerja sistem informasi akuntansi.


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	<dc:publisher xml:lang="en">Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin</dc:publisher>
	<dc:date>2022-01-05</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
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	<dc:identifier>https://journal.unhas.ac.id/index.php/akrual/article/view/20548</dc:identifier>
	<dc:identifier>10.26487/akrual.v15i1.20548</dc:identifier>
	<dc:source xml:lang="en">Akrual: Jurnal Bisnis dan Akuntansi Kontemporer; VOLUME 15 NOMOR 1 JANUARI 2022; 23-32</dc:source>
	<dc:source>2829-0615</dc:source>
	<dc:source>1979-1712</dc:source>
	<dc:source>10.26487/akrual.v15i1</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://journal.unhas.ac.id/index.php/akrual/article/view/20548/8504</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2022 Akrual: Jurnal Bisnis dan Akuntansi Kontemporer</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
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