The Influence of System User Ability and Top Management Support on Accounting Information System Performance

Main Article Content

Yusi Lusiansyah


Digitization of technology in hospitals is needed to facilitate services and reporting.  Especially RSUD Soreang Bandung Regency has become a Public Service Agency which has consequences for accountability and auditability so that it requires the support of a perfectly integrated accounting information system.  So the measurement of the factors that influence the success of the performance of the accounting information system needs to be done quickly and precisely.  This is the background of the purpose of this study, namely to determine how much influence the ability of system users and top management support to the performance of accounting information systems at RSUD Soreang, Bandung Regency.  The research method used is quantitative, descriptive and verification using primary and secondary data.  Other data analysis techniques used are classical assumption test, multiple linear regression, regression coefficient and coefficient of determination.  The results showed that the ability of system users and top management support partially or simultaneously had a significant and positive effect on the performance of the accounting information system.

Article Details



Duli, N. (2019). Metodologi Penelitian Kuantitatif: Beberapa Konsep Dasar untuk Penulisan Skripsi & Analisis Data dengan SPSS. Yogyakarta: Deepublish (CV Budi Utama).
Marina, A. (2017). Sistem Informasi Akuntansi Teori Dan Praktikal. Surabaya: UMSurabaya Publishing.
Mulyani, S. (2018). Sistem Informasi Akuntansi: Aplikasi Di Sektor Publik. Bandung: Unpad Press.
Putra, Y. H. ( 2020). Analisa Kinerja Sistem SERI WFH. Bandung: UNIKOM.
Putri. (2019). Sistem Informasi Kesehatan. Sidoarjo: Uwais Inspirasi Indonesia.
Raymond, T. (2020). Penerapan Activity Based Cost Pelayanan Di Rumah Sakit. Sleman: MultiValue Plus.
Rubiyatno. (2019). Peran Akademisi di era Revolusi Indisutri 4.0 dan Society 5.0 dalam Mengembangkan IPTEKS. Semarang: CV. Harian Jateng Network.
Rukajat, A. (2018). Pendekatan Penelitian Kuantitatif . Yogyakarta: Deepublish (CV Budi Utama).
Suryadharma. (2019). Sistem Informasi Manajemen. Ponorogo: Uwais Inspirasi Indonesia.
Susanto, A. (2017). Sistem Informasi Akuntansi: Pemahaman Konsep Secara Terpadu. Bandung: Lingga Jaya.