Hubungan antara Faktor Organisasi dengan Prestasi Sistem Maklumat Perakaunan

Kamarulbaraini Keliwon, Aini Aman, Azmi Harun

Abstract


Kajian ini bertujuan untuk melihat hubungan antara faktor organisasi seperti sokongan pengurusan atasan, latihan dan pendidikan pengguna, wujudnya jawatankuasa pelaksana dan saiz organisasi, dengan prestasi sistem maklumat perakaunan. Tumpuan kepada sistem maklumat perakaunan dibuat memandangkan sistem maklumat perakaunan merupakan subsistem maklumat perniagaan yang terbesar bagi sesebuah organisasi. Sampel kajian terdiri daripada 120 buah syarikat perkilangan sekitar Bandar Baru Bangi dan Shah Alam yang mempunyai sistem maklumat perakaunan berkomputer. Walau bagaimanapun, hanya 53 buah syarikat yang memberi respon kepada borang soalselidik. Hasil kajian menunjukkan wujud perkaitan positif yang signifikan di antara beberapa faktor organisasi seperti sokongan pengurusan atasan dan latihan dan pendidikan kakitangan dengan prestasi sistem maklumat perakaunan. Namun begitu, walaupun kajian-kajian lepas menunjukkan perkaitan positif di antara faktor-faktor organisasi berikut iaitu wujudnya jawatankuasa pelaksana dan sai; organisasi dengan prestasi sistem makluinat, hasil kajian ini tidak menunjukkan sebarang perkaitan. Ini mungkin disebabkan penggunaan perisian perakaunan sebagai sistem maklumat perakaunan berkomputer.


ABSTRACT
This study examines whether organizational factors (such as top management support, training and education of users, existence of steering committees and organization size) influence the performance of accounting information system. Since accounting information system is the biggest component of the information system in the organization, therefore the system is the precedence. Out of 120 manufacturing companies in Bandar Baru Bangi and Shah Alam, which have the accounting information systems that are selected as a sample, only 53 of them gave response to the questionnaire. The result of the empirical study suggested that there are significant positive association between the performance of accounting information systems and organizational factors such as top management support, and. training and education of the users. However, even though past research showed a positive relationship between organizational factors such as existence of steering committees and organization size, this study found no such relationship. This is possibly due to usage of accounting software as a computerized accounting information system.


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