Effect information technology and human resources on company performance with quality accounting information systems
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Published:
Nov 22, 2023
Keywords:
Company Performance, Human Resource Competence, Quality Of Accounting Information Systems, Utilization Of Information Technology
Section
Economy
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Abstract
The type of research conducted is quantitative research, which requires primary data in the form of respondents' perceptions (subjects) of research. The sample in this study were employees working at PT Pelindo Terminal Petikemas Belawan who were directly involved in the use of computers and accounting information systems with 40 respondents—data collection techniques based on questionnaires and interviews. Data analysis techniques The method used in this study is Structural Equation Modeling using partial least square (PLS) software. The research findings of information technology utilization have no effect on company performance, human resource competence affects company performance, information technology utilization has no effect on the quality of accounting information systems, human resource competence affects the quality of accounting information systems, the quality of accounting information systems affects company performance, information technology utilization has no effect on company performance with the quality of accounting information systems as an intervening variable, and human resource competence has no effect on company performance with the quality of accounting information systems as an intervening variable.
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How to Cite
Ammy, B. (2023) “Effect information technology and human resources on company performance with quality accounting information systems”, Jurnal Mantik, 7(3), pp. 2347-2359. Available at: https://iocscience.org/ejournal/index.php/mantik/article/view/4222 (Accessed: 20April2026).
References
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Hair Jr, J. F., Sarstedt, M., Ringle, C. M., & Gudergan, S. P. (2018). Advanced Issues In Partial Least Squares Structural Equation Modeling. Sage Publications.
Harahap, R. U. (2021). The Effect of Accounting Information Systems on Employee Performance. In National Seminar on Social Education Technology and Humanities (Vol. 1, No. 1, pp. 178-184).
Indriani, M., & Istutik, I. (2018). The Effect of Information Technology Utilization on Company Performance with the Quality of Accounting Information Systems as an Intervening Variable. Information Technology: Theory, Concept, and Implementation: Scientific Journal, 119-132.
Irafah, S., Sari, E. N., & Muhyarsyah, M. (2020). The Effect of Human Resources Competence, the Role of Internal Audit, and the Successful Implementation of Regional Financial Information Systems on the Quality of Financial Statements. Journal of Accounting and Financial Research, 8(2), 337-348.
Irmawati, H. R., Majid, J., & Suhartono, S. (2022). Factors affecting firm performance moderated by financial technology. JPS (Journal of Islamic Banking), 3(2), 142-159.
Islamay, A. A., & Trisnaningsih, S. (2022). The Effect of Regional Financial Accounting Information System Utilization and Accounting Understanding on the Quality of Financial Statements with Internal Audit as an Intervening Variable. Journal of Economic, Business and Accounting (COSTING), 6(1), 311-322.
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Mutholib, M., & Ammy, B. (2020). The Effect of Job Rotation, Quality Of Worklife and Transformational Leadership Style on Employee Performance at PT PLN (Persero) North Sumatra Region. AKMAMI Journal (Economic Management Accounting), 1(3), 198-208.
Nainggolan, E. P., & Abdulla, I. (2022). Financial Performance of Financial Technology in Indonesia: An Analysis of the Impact of Covid-19. In Proceedings of USM National Seminar (Vol. 3, No. 1, pp. 219-233).
Paranoan, N., Tandirerung, C. J., & Paranoan, A. (2019). The effect of information technology utilization and human resource competencies on the effectiveness of accounting information systems. Nabelo Account Journal: Journal of Neutral, Accountable, Objective Accounting, 2(1), 181-196.
Putra, J. E., Fitrios, R., & Hanif, R. A. (2020). Case Study on Accredited Universities in Riau Province. 12(1), 5-13.
Rahma, N. A. N., & Prasetyo, M. S. (2021). The Effect of Short-Term Liabilities and Long-Term Liabilities on the Profitability Level of Pt. Indospring Tbk. Journal of Economics and Business, 12(1), 134-148.
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Rahmawati, Y. P., & Suwandi, S. (2022). The Effect of Technology, Quality and Utilization of Accounting Information Systems on Company Performance. Journal of Culture Accounting and Auditing, 1(1), 183-201.
Romney, M., & Steinbart, P. J. (2018). Accounting Information Systems. New York: Pearson.
Setiawan, B. E., & Nany, M. (2023). Information Technology, Management Accounting Information Systems, Task Suitability and Financial Performance. Journal of Accounting Theory and Applied Research (PETA), 8(1), 22-32.
Sinambela, E., & Rahmawati, I. (2021). Analysis of the Effect of Corporate Governance on Banking Financial Performance in Banking Companies in Indonesia. In National Seminar on Social Education Technology and Humanities (Vol. 1, No. 1, pp. 939-952).
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Wahyudi, M. T. (2021). Subsidiaries of PT Pelindo III and Pelindo IV Collaborate on Centra Application. https://klikjatim.com/anak-usaha-pt-pelindo-iii-dan-pelindo-iv-berkolaborasi-garap-aplikasicentra/
Wulandari, D. A., & Ruslina Lisda, S. E. (2018). The Effect of Accounting Information System Quality on Company Performance (Study at PT Kereta Api Indonesia (Persero) Bandung City) (Doctoral dissertation, Library of the Faculty of Economics and Business Unpas Bandung).
Zubaidi, N., Cahyono, D., & Maharani, A. (2019). The effect of human resource competencies and information technology utilization on the quality of financial statements. International Journal of Social Science and Business, 3(2), 68-7.
Arnita, Sapiri, M., & Saleh, H. (2018). The Effect of Information Technology Utilization and Human Resource Competence on the Effectiveness of Accounting Information Systems at Pt Sumber Alfaria Trijaya. Journal of Research XXVI Edition, 4 (003), 85-98.
Fairus, E. N., & Fadli, U. M. D. (2023). Analysis of Sdm Competence in Improving the Performance of Mixue Franchise in Klari District. Economina Journal, 2(6), 1269-1280.
Hafsah. (2018). Analysis of the Application of Financial Ratios as a Measuring Tool for Financial Performance in a Company. Collection of Lecturer Journals at Muhammadiyah University of North Sumatra, (6).
Hair Jr, J. F., Sarstedt, M., Ringle, C. M., & Gudergan, S. P. (2018). Advanced Issues In Partial Least Squares Structural Equation Modeling. Sage Publications.
Harahap, R. U. (2021). The Effect of Accounting Information Systems on Employee Performance. In National Seminar on Social Education Technology and Humanities (Vol. 1, No. 1, pp. 178-184).
Indriani, M., & Istutik, I. (2018). The Effect of Information Technology Utilization on Company Performance with the Quality of Accounting Information Systems as an Intervening Variable. Information Technology: Theory, Concept, and Implementation: Scientific Journal, 119-132.
Irafah, S., Sari, E. N., & Muhyarsyah, M. (2020). The Effect of Human Resources Competence, the Role of Internal Audit, and the Successful Implementation of Regional Financial Information Systems on the Quality of Financial Statements. Journal of Accounting and Financial Research, 8(2), 337-348.
Irmawati, H. R., Majid, J., & Suhartono, S. (2022). Factors affecting firm performance moderated by financial technology. JPS (Journal of Islamic Banking), 3(2), 142-159.
Islamay, A. A., & Trisnaningsih, S. (2022). The Effect of Regional Financial Accounting Information System Utilization and Accounting Understanding on the Quality of Financial Statements with Internal Audit as an Intervening Variable. Journal of Economic, Business and Accounting (COSTING), 6(1), 311-322.
Lufriansyah, L. (2020). Balance Scorecard in Measuring Company Performance of PT Pertamina (PERSERO). Journal of Humanities: Journal of Social Sciences, Economics and Law, 4(1), 98-105.
Machmury, A., Jumardi, J., Salam, S., & Mustamin, A. (2021). The effect of human resource competencies, accounting information systems, and information technology utilization on the performance of hospitality finance division management. ACCOUNTABLE, 18(2), 272-283.
Mutholib, M., & Ammy, B. (2020). The Effect of Job Rotation, Quality Of Worklife and Transformational Leadership Style on Employee Performance at PT PLN (Persero) North Sumatra Region. AKMAMI Journal (Economic Management Accounting), 1(3), 198-208.
Nainggolan, E. P., & Abdulla, I. (2022). Financial Performance of Financial Technology in Indonesia: An Analysis of the Impact of Covid-19. In Proceedings of USM National Seminar (Vol. 3, No. 1, pp. 219-233).
Paranoan, N., Tandirerung, C. J., & Paranoan, A. (2019). The effect of information technology utilization and human resource competencies on the effectiveness of accounting information systems. Nabelo Account Journal: Journal of Neutral, Accountable, Objective Accounting, 2(1), 181-196.
Putra, J. E., Fitrios, R., & Hanif, R. A. (2020). Case Study on Accredited Universities in Riau Province. 12(1), 5-13.
Rahma, N. A. N., & Prasetyo, M. S. (2021). The Effect of Short-Term Liabilities and Long-Term Liabilities on the Profitability Level of Pt. Indospring Tbk. Journal of Economics and Business, 12(1), 134-148.
Rahmad Solling Hamid, S. E., M. M., & Dr. Suhardi M Anwar, Drs., M. M. (2019). VARIAN-BASED Structural Equation Modeling (SEM): Basic Concepts and Applications with the SmartPLS 3.2.8 Program in Business Research.
Rahmawati, Y. P., & Suwandi, S. (2022). The Effect of Technology, Quality and Utilization of Accounting Information Systems on Company Performance. Journal of Culture Accounting and Auditing, 1(1), 183-201.
Romney, M., & Steinbart, P. J. (2018). Accounting Information Systems. New York: Pearson.
Setiawan, B. E., & Nany, M. (2023). Information Technology, Management Accounting Information Systems, Task Suitability and Financial Performance. Journal of Accounting Theory and Applied Research (PETA), 8(1), 22-32.
Sinambela, E., & Rahmawati, I. (2021). Analysis of the Effect of Corporate Governance on Banking Financial Performance in Banking Companies in Indonesia. In National Seminar on Social Education Technology and Humanities (Vol. 1, No. 1, pp. 939-952).
Sivanissa, N., Azizah, H., & Khardyla, N. (2022). The influence of HR competencies on employee performance at PT Sherish Cipta Interindo. Nautical: Indonesian Multidisciplinary Scientific Journal, 1(3), 114-119.
Wahyudi, M. T. (2021). Subsidiaries of PT Pelindo III and Pelindo IV Collaborate on Centra Application. https://klikjatim.com/anak-usaha-pt-pelindo-iii-dan-pelindo-iv-berkolaborasi-garap-aplikasicentra/
Wulandari, D. A., & Ruslina Lisda, S. E. (2018). The Effect of Accounting Information System Quality on Company Performance (Study at PT Kereta Api Indonesia (Persero) Bandung City) (Doctoral dissertation, Library of the Faculty of Economics and Business Unpas Bandung).
Zubaidi, N., Cahyono, D., & Maharani, A. (2019). The effect of human resource competencies and information technology utilization on the quality of financial statements. International Journal of Social Science and Business, 3(2), 68-7.
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