Influence of Capabilities of Personnel System User Information And Knowledge of Successful Development of Accounting Information Systems And Impact on Decision Making Process

Abstract

This study aims to empirically examine the influence of information systems personnel capabilities and user knowledge to the success of the development of accounting information systems, and their impact on the decision-making process. The unit of analysis is the hospital that is in the Municipality of Pekanbaru. The sample selection was done by using probability sampling with simple random sampling method. The statistical method used to test the hypothesis is path analysis using AMOS program 20. The results showed that the knowledge users have a significant influence on the success of the development of accounting information systems, as well as the success of the development of accounting information systems have a significant influence on the decision-making process and knowledge users through variable success having an accounting information system development significantly influence the decision making process.

Keywords : Accounting Information Systems, Personnel Capabilities, User Knowledge, Accounting Information Systems Success, Development, Decision Making Process.