ANALISIS DETERMINAN EFEKTIVITAS SISTEM INFORMASI AKUNTANSI: STUDI KASUS PADA SELURUH HOTEL BINTANG 4 DI BALIKPAPAN

Abstract

This study aims to identify the factors influencing the effectiveness of accounting information systems (AIS) in several 4-star hotels in Balikpapan. The research model consists of four independent variables: technological sophistication, user involvement, accounting information knowledge, and top management involvement, with AIS effectiveness as the dependent variable. The sample comprised 45 respondents, including accounting staff, top management, and IT staff, selected using purposive sampling. Data were analyzed using SEM-PLS with SmartPLS version 4.1.0.8. The results show that out of four tested hypotheses, only one was accepted. User involvement has a positive and significant effect on AIS effectiveness, while technological sophistication, accounting information knowledge, and top management involvement have no significant effect. These findings highlight the crucial role of active user participation in enhancing AIS success, compared to technological factors or managerial support.