Abstract: This study aims to determine the effect of accounting information systems, human resource competencies, and top management support partially and simultaneously on the effectiveness of accounting information systems. The theories used in this research are Theory of Reasoned Action (TRA) and Social Cognitive Theory (SCT). The population in this study were all Savings and Loans Cooperatives in Tabanan Regency and the sample in this study was 50 Savings and Loans Cooperatives in Tabanan Regency which had been selected using purposive sampling method. From the results of the study, it can be seen that the magnitude of the influence of the use of advance of information technology, competence of human resources and support from top management has a positive and significant effect on the effectiveness of accounting information systems.
Keywords: Use of Advance Information Technology, Human Resource Competence, Top Management Support, and Effectiveness of Accounting Information Systems.
Title: THE EFFECT OF ADVANCED INFORMATION TECHNOLOGY, HUMAN RESOURCES COMPETENCY, AND TOP MANAGEMENT SUPPORT ON THE EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEMS
Author: Putu Nikita Dewandari Artana, I Ketut Suryanawa, Luh Putu Lusi Setyandarini Surya
International Journal of Management and Commerce Innovations
ISSN 2348-7585 (Online)
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