THE EFFECT OF USER PARTICIPATION AND ACCOUNTING PERSONAL TECHNICAL ABILITY ON ACCOUNTING INFORMATION SYSTEM PERFORMANCE

Rentohay Forester Manullang, Rapina Rapina

Abstract


The use of accounting information system is very important to the Church as a non-profit organization. This study aims to test empirically the effect of user participation and the ability of personal accounting techniques on the performance of accounting information systems. The method used in this research is a quantitative method with a survey research design and the analytical technique used is SEM-PLS. The results show that user participation and accounting personal technical ability have a positive and significant effect on the accounting information system's performance.

Keywords: SEM-PLS, Accounting Personal Technical, Accounting Information System, Non-Profit Organization


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References


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