DAFTAR ISI HALAMAN SAMPUL ................................................................................................. i HALAMAN JUDUL .................................................................................................... ii HALAMAN PENGESAHAN .................................................................................... iii HALAMAN PERNYATAAN .................................................................................... iv HALAMAN PERSETUJUAN AKADEMIS .............................................................. v KATA PENGANTAR ................................................................................................. vi ABSTRAK….............................................................................................................viii DAFTAR ISI .............................................................................................................. ix DAFTAR GAMBAR ................................................................................................ xiv DAFTAR TABEL .................................................................................................... xvi BAB I PENDAHULUAN 1.1 Gambaran Umum Objek Penelitan ......................................................................... 1 1.2 Latar Belakang Penelitan ........................................................................................ 2 1.3 Rumusan Masalah .................................................................................................. 9 1.4 Tujuan Penelitan ..................................................................................................... 9 1.5 Kegunan Penelitan ................................................................................................ 10 1.5.1 Aspek Teoritis ………………………………………………………... 10 1.5.2 Aspek Praktis …………………………………………………………. 10 1.6 Sistematika Penulisan ........................................................................................... 11 BAB II TINJAUAN PUSTAKA DAN LINGKUP PENELITIAN 2.1 Tinjauan Pustaka Penelitan ................................................................................... 13 2.1.1 Teknologi Informasi……....................................................................... 13 a. Pengertian Teknologi Informasi ..................................................... 13 b. Peranan dan Pentingnya Teknologi Informasi................................. 14 c. Komponen Teknologi Informasi ..................................................... 15 d. Tujuan dan Fungsi Teknologi Informasi ......................................... 16 e. Keuntungan Penerapan Teknologi Informasi …………………..... 17 f. Indikator Teknologi Informasi …...………………………………. 18
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2.1.2 Partisipasi Pemakai Sistem Informasi .................................................... 20 a. Pengertian Partisipasi Pemakai Sistem Informasi........................... 20 2.1.3 Sistem Informasi Akuntansi .................................................................. 22 a. Pengertian Sistem …....................................................................... 22 b. Pengertian Informasi ...................................................................... 23 c. Pengertian Sistem Informasi ........................................................... 24 d. Sistem Informasi Akuntansi ……………………………………... 25 2.1.4 Penggajian …………............................................................................. 31 a. Pengertian Penggajian..................................................................... 31 b. Bagian yang terkait dengan Sistem Penggajian .............................. 32 2.2 Penelitian Terdahulu ............................................................................................ 35 2.3 Kerangka Pemikiran ............................................................................................ 46 2.3.1 Teknologi Informasi dan Kinerja Sistem Informasi Akuntansi Penggajian…………………………………………………………….. 46 2.3.2 Partisipasi Pemakai Sistem Informasi dan Kinerja Sistem Informasi Akuntansi Penggajian…………………………………….………..…. 47 2.4 Hipotesis Penelitian ............................................................................................. 48 2.5 Ruang Lingkup Penelitian.................................................................................... 49 BAB III METODE PENELITIAN 3.1 Jenis Penelitian .................................................................................................... 50 3.2 Variabel Operasional dan Skala Pengukuran ...................................................... 51 3.2.1 Variabel Operasional.…………………………………………..…….. 51 a. Variabel Independen/Variabel Bebas (X1, X2) ............................. 51 b. Variabel Dependen/Variabel Terikat (Y) ..................................... 51 3.2.2 Skala Pengukuran …………………..………………………………... 52 3.3 Tahapan Penelitian .............................................................................................. 56 3.4 Populasi dan Sampel ........................................................................................... 58 3.4.1 Populasi ................................................................................................ 58 3.4.2 Sampel …….......................................................................................... 58 3.5 Pengumpulan Data ............................................................................................... 60
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3.6 Uji Validitas dan Uji Reliabilitas ......................................................................... 61 3.6.1 Uji Validitas .......................................................................................... 61 3.6.2 Uji Reliabilitas ...................................................................................... 62 3.7 Teknik Analisa Data dan Uji Hipotesis ............................................................... 63 3.7.1 Analisis Deskriptif ................................................................................ 63 3.7.2 Uji Asumsi Klasik ................................................................................. 65 a. Uji Normalitas ................................................................................ 65 b. Uji Multikolonieritas ......................................................................66 c. Uji Autokorelasi ............................................................................. 67 d. Uji Heteroskedastisitas ...................................................................68 3.7.3 Analisis Regresi Linear Berganda ........................................................ 69 3.7.4 Pengujian Hipotesis .............................................................................. 70 a. Koefisien Determinasi (R²) ............................................................ 70 b. Uji F ............................................................................................... 70 c. Uji t ................................................................................................ 72 BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1 Hasil Penelitian .................................................................................................... 74 4.1.1 Karakteristik Responden ………........................................................... 74 a. Karakteristik Responden Berdasarkan Jenis Kelamin ................... 75 b. Karakteristik Responden Berdasarkan Usia .................................. 76 c. Karakteristik Responden Berdasarkan Masa Kerja ....................... 77 c. Karakteristik Responden Berdasarkan Jenjang Pendidikan .......... 78 4.1.2 Uji Validitas dan Uji Reliabilitas ………............................................. 78 a.Uji Validitas ……………………………………………………... 79 b. Uji Reliabilitas ………………………………………………….. 81 4.2 Analisis Deskriptif .............................................................................................. 82 4.2.1 Analisis Tanggapan Responden Mengenai Teknologi Informasi(X1).. 82 a. Tanggapan Responden Mengenai Indikator Kemanfaatan ........... 82 b. Tanggapan Responden Mengenai Indikator Efektivitas................ 84
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4.2.2 Analisis Tanggapan Responden Mengenai Partisipasi Pemakai Sistem Informasi (X2) ....………………………….………………………….. 87 a. Tanggapan Responden Mengenai Indikator Hubungan …............. 87 b. Tanggapan Responden Mengenai Indikator Wawasan .................. 89 c. Tanggapan Responden Mengenai Indikator Nilai, Kepuasan dan Dukungan ……………………………………………………….. 90 4.2.3 Analisis Tanggapan Responden Mengenai Kinerja Sistem Informasi Akuntansi Penggajian (Y) ...………………………………………..... 93 a. Tanggapan Responden Mengenai Indikator Perangkat Keras (Hardware) …............................................................................... 93 b. Tanggapan Responden Mengenai Indikator Peangkat Lunak (Software) ..................................................................................... 97 c. Tanggapan Responden Mengenai Indikator Sumber Daya Manusia ……............................................................................................. 102 d. Tanggapan Responden Mengenai Indikator Prosedur................. 104 e. Tanggapan Responden Mengenai Indikator Basis Data dan Sistem Manajemen Basis Data …............................................................ 107 f. Tanggapan Responden Mengenai Indikator Teknologi Jaringan Komunikasi ………………....………………………….............. 112 4.3 Uji Asumsi Klasik ............................................................................................. 115 4.3.1 Uji Normalitas ………........................................................................ 115 4.3.2 Uji Multikolonieritas ……….............................................................. 116 4.3.3 Uji Autokorelasi ………..................................................................... 117 4.3.3 Uji Heteroskedastisitas ………........................................................... 118 4.4 Pembahasan Hasil Penelitian ............................................................................. 119 4.4.1 Pengaruh Teknologi Informasi dan Partisipasi Pemakai Sistem Informasi terhadap Kinerja Sistem Informasi Akuntansi Penggajian Secara Simultan …………………………………………………………….. 119
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4.4.2 Pengaruh Teknologi Informasi dan Partisipasi Pemakai Sistem Informasi terhadap Kinerja Sistem Informasi Akuntansi Penggajian Secara Parsial ………………………..……............................................................... 121 a. Pengaruh Teknologi Informasi terhadap Kinerja Sistem Informasi Akuntansi Penggajian …................................................................. 123 b. Pengaruh Partisipasi Pemakai Sistem Informasi terhadap Kinerja Sistem Informasi Akuntansi Penggajian …..................................... 124 BAB V KESIMPULAN DAN SARAN 5.1 Kesimpulan …................................................................................................... 125 a. Karakteristik Responden ......................................................................... 125 b. Teknologi Informasi di PT.PLN (Persero) Distribusi Jawa Barat dan Banten ................................................................................................................. 126 c. Partisipasi Pemakai Sistem Informasi di PT. PLN (Persero) Distribusi Jawa Barat dan Banten ..................................................................................... 126 d. Kinerja Sistem Informasi Akuntansi Penggajian di PT.PLN (Persero) Distribusi Jawa Barat dan Banten ........................................................... 126 e. Teknologi Informasi dan Partisipasi Pemakai Sistem Informasi terhadap Kinerja Sistem Informasi Akuntansi Penggajian di PT.PLN (Persero) Distribusi Jawa Barat dan Banten ............................................................ 126 f. Pengaruh Teknologi Informasi terhadap Kinerja Sistem Informasi Akuntansi Penggajian di PT.PLN (Persero) Distribusi Jawa Barat dan Banten ...................................................................................................... 126 g. Pengaruh Partisipasi Pemakai Sistem Informasi terhadap Kinerja Sistem Informasi Akuntansi Penggajian di PT.PLN (Persero) Distribusi Jawa Barat dan Banten ............................................................................................... 126 5.2 Saran ................................................................................................................. 127 5.2.1 Aspek Teoritis.……........................................................................... 127 5.2.2 Aspek Praktis ..……………………..……........................................ 127 DAFTAR PUSTAKA …...……………………………………………….……... 128 LAMPIRAN
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