Tag Archive for: Effectiveness of Accounting Information Systems

The main objective of the study is to measure the influence of social media (innovation and knowledge sharing) on the effectiveness of accounting information system, and the effectiveness of accounting information system on organizational performance on banking companies in North Sumatra. Simple random sampling method used and 178 respondents included in this study. SPSS and SmartPLS are used for data analysis for descriptive statistical analysis tests and SEM-PLS analysis. All 3 hypotheses were accepted. Then, the result of this study provide empirical evidence to support the resource based view theory on the variables innovation, knowledge sharing, effectiveness of accounting information system, and organizational performance. All measurement items in the questionnaires have been valid and reliable. The strongest influence is found in the innovation variable. Meanwhile, the weakest influence is found in the knowledge sharing variable. The findings of this study can contribute to the banking and goverment. This study provides empiricial data that can be used as consideration and reference in making future police and strategies. Especially related to innovation, knowledge sahring, effectiveness of accounting information system in improving organizational performance that is increasingly effective in the future.