Author(s): Yenny Verawati, I Nyoman Resa Adhika, I Wayan Gede Antok Setiawan Jodi
The effectiveness of the accounting information system has a positive influence on the company. Many accounting information systems are offered with the aim of making it easy for accountants to produce information that is reliable, timely, accurate, complete and understandable. This study aims to determine the effect of incentives, work experience, task complexity, skills and the sophistication of information technology on the effectiveness of accounting information systems in savings and loan cooperatives in the Tabanan sub-district. The population of this research is 73 savings and loan cooperatives in Tabanan sub-district. The sample in this study were 24 savings and loan cooperatives in the Tabanan sub-district, the respondents in this study were employees who were directly involved in the use of the accounting information system, namely the head/manager of the savings and loan cooperative, the bookkeeping department, and the cashier of the savings and loan cooperative. So that the number of respondents in this study were 72 employees of savings and loan cooperatives, which were determined based on the purposive sampling method. The analytical tool used to test the hypothesis is multiple linear regression analysis. The results showed that the task complexity and skill variables had a positive effect on the effectiveness of the accounting information system, while the incentive variables, work experience, and information technology sophistication had no effect on the effectiveness of the accounting information system.