The Effect of Perceived Usefulness and User Competency on Accounting Information Systems Effectiveness

This study aims to determine the effect of Perceived Usefulness and User Competence on the Effectiveness of Accounting Information Systems. This research took place at the People's Credit Agency in Pontianak, Indonesia. Respondents in this study were employees who worked as part of the accounting and information technology (IT) People's Credit Agency. The sample was determined by simple random sampling technique. The type of data used in this study is quantitative data, in the form of answers by respondents expressed in the form of numbers from the questionnaire measured using a Likert scale. The research method used is an empirical study with descriptive and verification types of research. The data analysis technique used is multiple linear regression analysis with the help of the STATA program. The results of this study indicate that Perceived Usefulness and User Competence affect the Effectiveness of Accounting Information Systems. This shows that the better the Perceived Usefulness and the higher the ability of users of the Pontianak City People's Credit Bank (BPR) employees, the effectiveness of the accounting information system produced will increase. The effectiveness of the accounting information system will be better if the Perceived Usefulness and User Competence are more effective. Further research can develop this research by using other variables that theoretically have an influence on the effectiveness of the accounting information system, such as top management support.