PENGARUH SUMBER DAYA MANUSIA DAN DUKUNGAN MANAJEMEN PUNCAK TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI PADA OPD NIAS UTARA

The issues in this research arises due to financial reporting results receiving only a Qualified Opinion for six consecutive years from 2017 to 2022. Additionally, there are challenges witj low human resources and limitied top management support within the North Nias Regency Regional Apparatus Organization. The population in this research consists of all finance department employees in the Regional Apparatus Organization (OPD) of North Nias Regency. The sample for this study includes 76 respondents, and a saturation sampling method was employed for sampling. Validaty is assessed using Pearson Product Moment correlation, and realibility is tested using Cronbach Alpha. Allquestionnaire are found to be valid and reliable. The data analysis technique involves multiple linear regression and hypothesis testing, suc as the T-test and F-test.
The research finding indicate that human resources variable has a significance value of 0,041 < 0,05, the top management support variable has a significance value 0,000 < 0,05, and the simultaneous F-test has a significance value 0,000 < 0,05. The coefisient of determination analysis results in 38,3 % and 61,7 % indicating that these percentages can be explained by various other factor. In conclusion, the research suggests that Human Resouces and Top Management Support have a positive and simultaneous impact on the Quality of Accounting Information Systems.