The Influence of Internal Control, User Capability and Information Technology on the Quality of the Accounting Information System at PT VK

This study aims to determine the effect of internal control, user capabilities, and information technology utilization on the quality of accounting information systems at PT VKP. This study uses a quantitative method. The data were obtained by distributing questionnaires to the company’s employees and then analyzed using multiple linear regression as a statistical analysis tool. The sample was 50 employees of PT VKP, those working in the Bureau of Finance, Bureau of Human Resources, General Affairs and Information Technology, Bureau of Internal Control System, Bureau of Marketing, Bureau of Operational, and Bureau of Engineering and Management System. The results of this study indicate that both partially and simultaneously, the variables of internal control, user capabilities, and information technology utilization have a positive and significant impact on the quality of accounting information systems. This shows that the company has well-executed internal control, quality user capabilities, and sophisticated technology that can help a company improve the quality of the accounting information systems used. The value of the coefficient of determination is 0.604, indicating that 60.4% of the quality of accounting information systems (Y) is influenced by internal control (X1), user capabilities (X2), and information technology utilization (X3), while the remaining 39.6% influenced by other variables not examined here. It suggests that further research includes other variables, such as the developments in information technology and top management support.