Factors Affecting Efficiency and Effectiveness in Operations Through Accounting Information Systems for Resource Planning: A Case Study of Financial and Accounting Academics at A Public University

Abstract

This Article aimed to study (1) compare the efficiency and effectiveness of resource planning through accounting information systems, classified by personal factors; (2) study the relationship between the efficiency and effectiveness of resource planning through accounting information systems. The research mode is a quantitative study that uses the concepts of accounting information systems, accounting knowledge and skills, and factors that affect work efficiency and effectiveness as the research framework. The research field is a public university. An example is 278 finance and accounting scholars working at public universities who use specific selection methods. The research tool is a questionnaire, which uses frequency distribution, percentage, mean, standard deviation, t-test, one-way ANOVA: F test, Pearson correlation coefficient analysis, and multiple regression analysis to analyze the data.

The research results were found as follows; specifically educational level, and the professional competencies of financial and accounting officers—particularly in terms of adequate professional capabilities—as well as causal factors of the AIS, specifically the characteristics of the AIS, positively influenced work efficiency through AIS for ERP with statistical significance at the 0.05 level. Moreover, the professional competencies of financial and accounting officers, in terms of applying knowledge in accordance with professional standards and performing their duties with dedication and diligence, along with the causal factors of the AIS in terms of system characteristics, had a positive influence on work effectiveness through AIS for ERP with statistical significance at the 0.05 level.