PENGARUH TEKNOLOGI INFORMASI, E-COMMERCE DAN CLOUD COMPUTING TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI (STUDI EMPIRIS PADA SATUAN KERJA PERANGKAT KOTA DI PEMERINTAH KOTA LHOKSEUMAWE)

ABSTRACTThis research aims to examine the effect of information technology, e-commerce and cloud computing on the quality of accounting information systems on the Working Units (or Satuan Kerja Perangkat Kabupaten/SKPK) in the city of Lhokseumawe. The population in this study were all SKPK in the city of Lhokseumawe, where the sampling technique used was sensus sampling. Data was collected through questionnaires that distributed and filled by two respondents from each SKPK i.e. Financial Administration Officers (or Pejabat Penatausahaan Keuangan/PPK). The data analysis method used was multiple linear regression with the help of SPSS 26. The results showed that (1) information technology affect the quality of accounting information systems, (2) e-commerce affects the quality of accounting information systems and (3) cloud computing affects the quality of the accounting information system. (4) information technology, e-commerce and cloud computing affect the quality of accounting information systems, (5) The accounting information system in the Lhokseumawe City SKPK can be used to solve problems in recording and preparing financial reports, (6) Information Technology in the Lhokseumawe City SKPK has been implemented properly and has an effect on the quality of the accounting information system, (7) E-commerce websites can be accessed and used by Lhokseumawe City SKPK and affects the quality of accounting information systems, (8) Cloud computing at Lhokseumawe City SKPK has been implemented well and has an effect on the quality of accounting information systems