ANALISIS FAKTOR YANG MEMPENGARUHI IMPLEMENTASI SISTEM INFORMASI AKUNTANSI KOMPUTERISASI PADA KANTOR PELAYANAN PAJAK PRATAMA LUBUK PAKAM

Abstract

This research aims to test and analyze the Factors That Affect the Implementation of Computerized Accounting Information
System at the Office of Primary Tax Services Lubuk Pakam. The data in this study is primary data obtained through the
dissemination of questionnaires directly to respondents in KPP Pratama Lubuk Pakam. The population in this study is a
fiscus working on KPP Pratama Lubuk Pakam. Sampling techniques usingthe purposive samplingmethod. Dependent
variables in this study are The Implementation of Accounting Information Systems, while independent variables are
Infrastructure, Human Resources, Cost, Perception of Usefulness, and Ease Perception tested with multiple regression
analysis using SPSS Version 20 software. The results showed that only infrastructure variables, perception of usefulness,
and perception of ease had a significant effect on the implementation of computerized accounting information systems in
KPP Pratama Lubuk Pakam. While Human Resources and Costs have no significant effect on the Implementation of
Computerized Accounting Information System at KPP Pratama Lubuk Pakam. The results of the coefficient of determination
showed that all free variables affected the Computerized Accounting Information System Implementation variable by 67.80%,
while the remaining 32.20% was influenced by other variables outside of the study.