The Effect of Company Sizes, User Involvement of Information System, and Top Management Support on Accounting Information System Performance
Meiryani1, Nofra Mega Islami2, Sergey N. Kashurnikov3
1Meiryani, Accounting Department, Faculty of Economics and Communication, Bina Nusantara University, Jakarta, Indonesia.
2Nofra Mega Islami, Accounting Department, Faculty of Economics and Communication, Bina Nusantara University, Jakarta, Indonesia.
3Sergey N. Kashurnikov, Department of Economics, Financial University under the Government of the Russioan Federation, Moscow, Russia.
Manuscript received on September 22, 2019. | Revised Manuscript received on October 20, 2019. | Manuscript published on October 30, 2019. | PP: 2089-2096 | Volume-9 Issue-1, October 2019 | Retrieval Number: A9652109119/2019©BEIESP | DOI: 10.35940/ijeat.A9536.109119
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© The Authors. Blue Eyes Intelligence Engineering and Sciences Publication (BEIESP). This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)
Abstract: This research’s purpose is analyzing influence of the company’s size, the use of information technology and top management’s support to the accounting information system’s performance. The sampling technic that was used was random sampling. The sampling research involved 88 employees that use computerized accounting information system. Data was collected through questionnaire. Data analysis technics that were used were realiability and validity test, normality test, multicollinearity test, heteroscedasticity test. The research’s results : 1) There was no significant influence from the company’s size toward the accounting information system’s performance, 2) There was no significant influence from involvement of information system users towards the accounting information system’s performance, 3) There was significant influence from management’s support towards accounting information system’s performance, 4) There was positive and significant influence from the company’s size, involvement of users and the top management’s support to the accounting information system simultaneously.
Keywords: Accounting Information System, Performance, Company Size, Involvement, Information System User, Top Management Support.