PENGARUH FINANCIAL LITERACY, KEMAMPUAN PENGGUNA, DAN NORMA SUBJEKTIF TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI PADA UMKM KOTA MEDAN

The problem in this research is whether Financial Literacy, User Ability, and Subjective Numbers influence the Quality of Accounting Information Systems. The purpose of this research is to determine the influence of Financial Literacy, User Ability, and Subjective Norms on the Quality of Accounting Information Systems in Medan City MSMEs.
The population in this research is all MSMEs in Medan City. The research sample obtained in this study was 40 respondents. The method used in sampling is the purposive sampling method. Meanwhile, the validity test uses Product Moment
Correlation and the reliability test uses Cronbach Alpha. From all tests, all questions in the questionnaire were declared valid and reliable. Apart from that, the data analysis technique in this research uses multiple linear regression and hypothesis testing such as the T test.
The results of this research show that the financial literacy variable has a significance value of 0.000 < 0.05, the user ability variable has a significance value of 0.000 < 0.05, the subjective norm variable has a significance value of 0.998 > 0.05, and the results of the analysis of the coefficient of determination have a value of 86. 3% and 13.7% can be explained by various other factors. The conclusion of the research results is that the financial literacy variable has a significant negative effect on the quality of the accounting information system, the user ability variable has a significant positive effect on the quality of the accounting information system, and the subjective norm variable has no significant positive effect on the quality of the accounting information system.