What Drive the Damage to Post-Merger Operating Performance?

Soegiharto, Soegiharto

doi:10.22146/gamaijb.5512

Cited by 7 publications

(9 citation statements)

References 29 publications

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“…BAik buruknya kienrja suatu sistem informasi akunatansi dapat dilihat dari segi kepuasan pengguna atau penggunaan teknologi sistem informasi akuntansi itu sendiri. (Soegiharto, 2001) penelitianya mengeksplorasi beberapa faktor yang dapat mempengaruhi sistem informasi akuntansi, seperti kaitanyadengan pengguna dalam pengembangan sistem, keterampilan teknis sistem informasi pribadi, skala organisasi, dukungan manajemen puncak, dan formalisasi pengembangan sistem informasi akuntansi. Keberadaan sistem informasi, program pendidikan dan pelatihan pengguna, badan tata kelola sistem, dan lokasi departemen sistem informasi.…”

Section: Hubungan Antar Variabel Dan Pengembangan Hipotesisunclassified

Pengaruh Teknologi Informasi Akuntansi dan Sistem Pengukuran Kinerja terhadap Kinerja Manajerial pada Satuan Kerja Perangkat Daerah Kota Bukittinggi

Husna,

Arza

2023

JEA

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This study aims to determine the effect of accounting information technology and performance measurement systems on managerial performance (an empirical study on the Regional Work Unit of the City of Bukittinggi). The population in this study were all 28 regional work units of the City of Bukittinggi. The sample collection technique used is total sampling. The researcher took 3 samples for each SKPD, namely the head of the SKPD, the secretary and the financial advisor. So that the number of samples is 84. This type of research is quantitative research. The data source in this study is primary data, which is the research data source obtained directly from the original source. In this study obtained from answers to questionnaires distributed to respondents who became the sample in this study. Data analysis using multiple linear regression analysis. The results of this study indicate that accounting information technology and performance measurement systems have a positive and significant effect on managerial performance.

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Section: Hubungan Antar Variabel Dan Pengembangan Hipotesisunclassified

Pengaruh Teknologi Informasi Akuntansi dan Sistem Pengukuran Kinerja terhadap Kinerja Manajerial pada Satuan Kerja Perangkat Daerah Kota Bukittinggi

Husna,

Arza

2023

JEA

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“…If there is at least one staff with high ability in accounting information systems, it would be profitable for the organization. As that man may assist other users in effectively using information systems (Soegiharto, 2001). The quality of an accounting information system may be characterized as a set of complicated, interrelated processes that need participants to have technical and managerial abilities to overcome difficulties that emerge (Sori, 2009).…”

Section: H2: Human Knowledge Affects the Quality Of Accounting Inform...mentioning

confidence: 99%

The influence of human factors on the quality of accounting information system

Trang,

Huong,

Anh

2023

HCMCOUJS - ECONOMICS AND BUSINESS ADMINISTRATION

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An accounting Information System (AIS) is considered one of the vital tools for managers in the context of operating, managing, as well as decision making. Thus, AIS has become an important topic for both academicians and practitioners all over the world. However, there has been little academic research on this in Vietnam in general, and Can Tho City in particular. This study focuses on assessing critical factors in terms of human factors on the quality of Accounting Information Systems (AIS) in Can Tho City. The quantitative research method was utilized. The sample size of this study was 88 observations from different companies in terms of size and industries. This study applied linear regression analysis to test the hypothesis. The result indicates that human factors have a positive effect on the quality of AIS. Therefore, the implication of this research underlines the importance of human factors to improve the quality of AIS.

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“…Beberapa penelitian sebelumnya mendapati bahwa ada beberapa faktor yang mempengaruhi kinerja sistem informasi akuntansi. Penelitian yang diadakan oleh Soegiharto (2001) mengukur kinerja sistem informasi akuntansi dari sisi pengguna dengan membagi kinerja sistem informasi akuntasi ke dalam dua bagian yakni kepuasan pengguna informasi dan penggunaan sistem informasi. Dalam berbagai penelitian, ditemukan beberapa variabel yang memiliki pengaruh signifikan terhadap kepuasan pengguna informasi dan penggunaan sistem informasi tersebut, yaitu keterlibatan pengguna dalam pengembangan SIA, kemampuan teknik SIA, ukuran instansi, dukungan pimpinan, formalisasi pengembangan SIA, dan program pelatihan dan pendidikan pengguna (Utama & Suardhika, 2014;Terry & Standing, 2004;Endaryati, Sumarlin, & Efendi, 2015;Montazemi, 1988;Krisbandono, 2015;Komara, 2006;Almilia & Briliantien, 2008;Prabowo, Mahmud, & Murtini, 2014).…”

Section: Pendahuluanunclassified

Factors Affecting Accounting Information System Performance

Abigail

Sumanti

Prayanthi

2022

JRAM

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The objective of this study is to examine and find empirical evidence of factors that impacts Accounting Information System (AIS) performance among others user involvement in AIS development, technical capability of AIS personnel, size of organization, management support, formalization of AIS development, and user training and education program. The population used in this study are organizations listed in North Minahasa Regional Work Units in the year 2020. By means of purposive sampling method, this research had gathered primary data in the form of questionnaires from 60 respondents from 22 governmental organizations. The result from linear regression testing showed that only management support and formalization of AIS development had significant positive impacts on AIS performance. On the other hand, user involvement in system development, individual technical skills, size of organization, and user training and education were found to have no significant impacts on AIS performance.

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What Drive the Damage to Post-Merger Operating Performance?

Abstract: This study examines whether bidders' post-merger operat-

Cited by 7 publications

References 29 publications

Pengaruh Teknologi Informasi Akuntansi dan Sistem Pengukuran Kinerja terhadap Kinerja Manajerial pada Satuan Kerja Perangkat Daerah Kota Bukittinggi

Pengaruh Teknologi Informasi Akuntansi dan Sistem Pengukuran Kinerja terhadap Kinerja Manajerial pada Satuan Kerja Perangkat Daerah Kota Bukittinggi

The influence of human factors on the quality of accounting information system

Factors Affecting Accounting Information System Performance

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