Factors Influencing Work Effectiveness Enhancement through Financial and Accounting Information System: Cases of 5 Institution

Abstract

This research aimed to study on the factors influencing work efficiency enhancement through financial and accounting information system: the case of five institutions collaboration. The questionnaire was used to collect the data from 409 samples who were the financial and accounting analysts and supply analysts personnel from five institutes using the random sampling method of Hair, Black, Babin & Anderson (2010). The factors to study consisted of factor of supporting from the unit, factor of internal control, factor of laws and policy and factor of work efficiency from financial and accounting information system. The statistics used for data analysis were average, standard deviation, Pearson’s Correlation Coefficient, Bartlett’s Test of Sphericity and testing on the conformity of structural equation model that was developed with the empirical data It was found from the results at the statistical significance level of 0.01; the factor with direct positive influence on the efficiency of operation by financial and accounting information system was the factor of law and policy with the weight value of .709 and the factor of internal control with the weight value of .590, while the factor of supporting from the unit had the direct negative influence with the weight value of -.312. If considering on the factor with the direct positive influence on the internal control, the factor of supporting from unit had the most of weight value at .003 while the factor of policy and rule of regulation had the direct negative influence with the weight value of -.1931.