PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGARUHNYA TERHADAP KINERJA INDIVIDUAL PADA KANTOR PELAYANAN PAJAK PRATAMA DENPASAR BARAT

AUDI Jurnal Akuntansi Dan Bisnis Volume : 4 No. 2 July 2009

AUTHOR:
ASTUTI HANDAIYANI SIREGAR
I KETUT SURYANAWA

ABSTRACT:
An appropriate utilization of information technology (IT) would enable a company to gain competitive advantages, while improving individual performances of the company’s employees. Before utilizing IT, an IT developer must understand factors considered in deciding IT application. This research aims to investigate factors influencing IT utilization and the impact on individual performance in Taxation Office KPP Pratama West Denpasar. Sample consists of all employees using IT to have job done. Data are obtained using questionnaire and documentation. Hypothesis are tested with multiple and simple regression. Results show that factors like social, affect, job fitness, long-term consequences, and job complexity simultaneously affect IT utilization positively and significantly. Partially, job fitness and long-term consequences provide positive and significant impact; while social factor, affect, and complexity have positive relation with IT utilization but not significant. Furthermore, facilitating condition factor negatively related but insignificant to IT utilization. Finally, the IT utilization affects individual performance positively and significantly.

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