The Influence of User Ability to Effectiveness of Accounting Information Systems: Research on the Tax Office (LTO) in West Java Regional Office

Abstract

The user ability is important in the development of the system as a composition for the success of a system. Any sophisticated structures, systems and information technology will not be able to run optimally without supported by capable human resources and integrity. The purpose of this study was to determine the effect on the user ability to effectiveness of accounting information system surveys on the Tax Office (KPP) in West Java Regional Office I.

This study used a descriptive and verification method. The unit of observation in this study was five tax offices in West Java Regional Office 1 with employees analysis unit on Data and Information Processing section numbering 40 people. The data quality of the test was test validity and reliability, using the data conversion through the Method of Successive Intervals. The statistic test used is the calculation of Pearson Product Moment correlation, coefficient of determination, and hypothesis test using the help of SPSS 2.0 for Microsoft Windows.

The results showed that the user ability has influence and a positive effect on the Effectiveness of Accounting Information System which is measured by the dimension of Systems User Satisfaction, subsequently Information Systems Effectiveness measured with the system usage is not influenced by personal capabilities

Keywords: User Capabilities, Effectiveness of Accounting Information Systems, User Satisfaction and System Usage.