Abstract: The purpose of this study was to determine the effect of information technology sophistication, the participation of information system users, and the role of internal supervisors on the effectiveness of accounting information systems. This research was conducted at the Village Credit Institution (VCI) in Marga Sub-district which has implemented AIS. The sample used was 36 respondents, with a purposive sampling technique. Analysis of the data used in this study using multiple linear regression. The results of this study indicate that the sophistication of information technology, participation in using information systems, and the role of internal supervisors have a positive effect on the effectiveness of accounting information systems.
Keywords: Information Technology Sophistication, Users Participation, Internal Supervisors, Effectiveness of Accounting Information Systems.
Title: The Effect of Information Technology Sophistication, Users Participation and Internal Supervisors on the Effectiveness of the Accounting Information System
Author: Ni Made Intan Witari, Gede Juliarsa
International Journal of Management and Commerce Innovations
ISSN 2348-7585 (Online)
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