Factors Influencing the Application of Information Technology in Accounting Systems

Abstract

The research investigates the impact of the Application of Information Technology in Accounting Systems, represented through five factors: Level of Understanding, Financial Resources, Scale of Operations, Integrity, and Information Quality. These factors were identified based on the opinions of experts and lecturers. Official research data were collected using survey questionnaires with a total of 141 valid responses. The results demonstrate that enhancing the level of understanding, strengthening financial resources, expanding the scale of operations, ensuring integrity, and improving information quality are all crucial factors contributing to the perception and application of information technology in accounting activities. These findings are theoretically significant and hold practical value, suggesting that organizations and managers should focus on these factors to optimize IT applications, thereby increasing efficiency and transparency in accounting operations.