Management Commitment, Accounting Information System Usage and Individual Performance on Small and Medium Enterprises (SMEs) in Riau Province, Indonesia

Abstract

This study aims to examine the effect of management commitment on the use of accounting information systems, and their impact on individual performance on Small and medium-sized (SMEs) in Riau Province, considering that there are many small and medium enterprises (SMEs) that have not used information systems properly. To prove the phenomena and hypotheses, this study was conducted on 258 medium-sized SMEs in Riau Province. The research method used is descriptive and verification research methods, and statistical analysis using the PLS SEM analysis tool. The results of the study conclude that management commitment has an effect on the use of accounting information systems. The results also conclude that the use of accounting information systems has an impact on individual performance. The results of this study have the implication that to solve the problem of have not using the SMEs accounting information system properly in Riau Province, it can be minimized through strengthening management commitment, so as to improve individual performance.

Keywords: Management Commitment, Use of Accounting Information Systems, Individual Performance, Small and Medium Enterprises

DOI: 10.7176/IKM/11-4-15

Publication date:December 31^st 2021