Pengaruh top management support terhadap kualitas sistem informasi akuntansi dengan fintech sebagai variabel moderasi = The effect of top management support on the quality of accounting information systems with fintech as moderation variables

Augustinus, Gery (2020) Pengaruh top management support terhadap kualitas sistem informasi akuntansi dengan fintech sebagai variabel moderasi = The effect of top management support on the quality of accounting information systems with fintech as moderation variables. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk memberikan pengetahuan terkait pengaruh Top Management Support terhadap Sistem Informasi Akuntansi yang melibatkan Fintech sebagai variabel moderasi. Penelitian ini diharapkan bermanfaat sebagai acuan referensi dan materi terkait variabel yang digunakan serta berkontribusi terhadap pihak yang membutuhkan. Penelitian ini merupakan penelitian kuantitatif yang menggunakan karyawan perusahaan menengah keatas yang menggunakan fintech sebagai populasi. Sampel penelitan berjumlah 100 responden dengan metode Purposive Sampling untuk menentukannya. Penelitian ini menggunakan data primer yang berasal dari kuesioner online. Metode analisis data yang digunakan adalah uji validitas, uji reliabilitas, statistik deskriptif, dan uji regresi linier berganda dengan menggunakan SmartPLS 3.0. Hasil dari penelitian ini menunjukkan bahwa Top Management Support memberikan pengaurh positif terhadap Sistem Informasi Akuntansi. Kehadiran Fintech memberikan pengaruh tersendiri terhadap Sistem Informasi Akuntansi dan melemahkan pengaruh Top Management Support terhadap Sistem Informasi Akuntansi. Hal ini dibuktikan dari hasil uji yang telah dilakukan oleh peneliti / This study aims to provide knowledge related to the influence of Top Management Support on Accounting Information Systems involving Fintech as a moderating variable. This research is expected to be useful as a reference reference and material related to the variables used and to contribute to those in need. This research is a quantitative study that uses employees of middle and upper companies who use fintech as a population. The research sample was 100 respondents using purposive sampling method to determine it. This study uses primary data derived from online questionnaires. The data analysis method used was validity test, reliability test, descriptive statistics, and multiple linear regression test using SmartPLS 3.0. The results of this study indicate that Top Management Support provides a positive impact on the Accounting Information System. The presence of Fintech has its own influence on the Accounting Information System and weakens the influence of Top Management Support on the Accounting Information System. This is evidenced by the results of tests that have been conducted by researchers.

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