PENGARUH KECANGGIHAN TEKNOLOGI INFORMASI, PENGALAMAN KERJA, DAN PENGENDALIAN INTERNAL TERHADAP SISTEM INFORMASI AKUNTANSI DI PT JASAMARGA TOLLROAD OPERATOR RUAS SOLO NGAWI

Abstract

This study examines the effect of information technology sophistication, work experience, and internal control on the Accounting Information System (AIS) at PT Jasamarga Tollroad Operator Solo-NgawiRoute. Quantitative data were collected through questionnaires distributed to 65 AIS-user employees using a saturated sampling method. Data analysis employed SPSS 26 for classical assumption testing and hypothesis testing through multiple linear regression, F-test, t-test, and coefficient of determination. Results show an Adjusted R² of 0.671, indicating that 67.1% of AIS variation is explained by the three independent variables. Partially, information technology sophistication (t=3.553, sig.=0.001), work experience (t=3.914, sig.=0.000), and internal control (t=2.938, sig.=0.005) each have a positive and significant effect on AIS. These findings confirm that modern technology architecture, experienced human resources, and rigorous oversight systems empirically improve effectiveness, accuracy, and reliability of financial reporting.

Keywords: Accounting Information System; Information Technology Sophistication; Internal Control; Toll Road Business Entity; Work Experience.