ANALYSIS FACTORS THAT INFLUENCING INFORMATION TECHNOLOGY UTILIZATION IN THE ACCOUNTING PROCESS AND ITS IMPACT ON INDIVIDUAL PERFORMANCE

  • Novia Endah Pratiwi STIE Sutaatmadja
  • Sri Mulyati STIE Sutaatmadja
  • Indah Umiyati STIE Sutaatmadja

Abstract

This study aims to examine the factors that influencing information technology utilization in the accounting process and its impact on individual performance (case study on 25 Unit BRI Kantor Cabang Subang).

The population of this research is BRI Kantor Cabang Subang. The technique of sample selection used purposive sampling to obtain samples that match the criteria for 100 companies. The tests performed in this study using multiple linear regression test which includes classic assumption test, F test, t-test and the coefficient of determination (R2) and to analyze the data using SPSS version 22.

These results indicate that the partial social factors, affect, facilitating conditions are significantly positively influence information technology utilization in the accounting process, complexity, and long term negatively and task technology negatively influence but not significant to influence information technology utilization in the accounting process, and task technology alignment positively and not significant to information technology utilization in the accounting process While simultaneously Audit tenure, auditor reputation, auditor industry specialization, leverage, and geographical diversification jointly influence on the information technology utilization in the accounting process. Information technology utilization positively and significantly influence individual performance

Published
2019-12-09
How to Cite
Pratiwi, N., Mulyati, S., & Umiyati, I. (2019). ANALYSIS FACTORS THAT INFLUENCING INFORMATION TECHNOLOGY UTILIZATION IN THE ACCOUNTING PROCESS AND ITS IMPACT ON INDIVIDUAL PERFORMANCE. JBFI (Journal of Banking and Financial Innovation), 1(01). Retrieved from http://ojs.stiesa.ac.id/index.php/jbfi/article/view/238
Section
Articles