Strategic management accounting: teknologi informasi dan kinerja perguruan tinggi

Authors

  • Rina Yuniarti Universitas Muhammadiyah Bengkulu
  • Ahmad Junaidi Universitas Muhammadiyah Bengkulu
  • Pedi Riswandi Universitas Prof. Dr. Hazairin, S.H.
  • Khairul Bahrun Universitas Muhammadiyah Bengkulu

DOI:

https://doi.org/10.37631/ebisma.v4i2.1204

Keywords:

Penerapan Akuntansi, Teknologi Informasi, Strategic Management Accounting, Kinjera Perguruan Tinggi

Abstract

Perguruan tinggi berperan dalam menciptakan sumber daya manusia yang handal dan mampu bersaing skala nasional maupun internasional. Sumber daya manusia yang menunjang kemajuan suatu bangsa dibidang ekonomi, sosial dan budaya, sehingga perguruan tinggi sangat berkonstribusi terciptanya sumber daya manusia handal dan berdaya saing regional dan global. Tujuan penelitian ini adalah menguji pengaruh teknologi informasi terhadap kinerja perguruan tinggi dimediasi strategic management accounting. Variabel dependen dalam penelitian ini adalah kinerja perguruan tinggi, variabel mediasi adalah strategic management accounting dan variabel independen adalah teknologi informasi. Jenis data dalam penelitian ini adalah data primer berupa kuesioner yang dibagikan secara online. Populasi dalam penelitian berjumlah 84 dan Sampel penelitian berjumlah 60 responden dengan teknik pengambilan sampel menggunakan sampel jenuh. Teknik analisis data menggunakan SEM PLS diolah dengan WarpPLS 7.0. Hasil penelitian menunjukkan bahwa teknologi informasi berpengaruh positif signifikan terhadap kinerja perguruan tinggi, teknologi informasi berpengaruh positif signifikan terhadap strategic management accounting dan strategic management accounting memediasi penuh pengaruh teknologi informasi terhadap kinerja perguruan tinggi.

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Published

2023-12-01