Abstract
Accounting information system emphasizes corporation’s capability in managing
its organization. To do this there is a need for human resource performance in the form of
good personal and technical capability and optimal top management’s support. Based on
this, this study was aimed at finding out (1) whether personal capability has an effect on
information system performance in PT. Tirta Mumbul Jaya Abadi, (2) whether top
management’s support has an effect on information system performance in PT. Tirta
Mumbul Jaya Abadi, and (3) whether personal capability and top management’s support
have an effect on information system performance in PT. Tirta Mumbul Jaya Abadi.
This study was conducted in PT. Tirta Mumbul Jaya Abadi involving a population
of 131. The sample was selected using purposive sampling technique, that is, a
technique for determining a sample by certain considerations involving only certain
sections, such as financial section, marketing section, and tax section related to
e-Journal S1 Ak Universitas Pendidikan Ganesha
Jurusan Akuntansi S1 (Volume 3 No. 1 Tahun 2015)
accounting information system so that the sample selected consisted of the users of
information system in charge in the financial and marketing sections with a total of 48
people. The type of data used was secondary data. The data were collected using
documents. The data were analyzed by multiple linear regression analysis aided by
SPSS program version 21.00.
The results showed that (1) personal capability has a significant effect on
accounting information system performance in PT. Tirta Mumbul Jaya Abadi, (2) Top
management’s support has a significant effect on accounting information system
performance in PT. Tirta Mumbul Jaya Abadi, and (3) personal capability and top
management’s information system performance have a significant effect on accounting
information system performance in PT. Tirta Mumbul Jaya Abadi.