Efek mediasi dari efisiensi sistem informasi akuntansi: peran teknologi “artificial intelligence†pada peningkatan kinerja perusahaan perbankan syariah di indonesia
Info Katalog
File Repositori
Subyek : Artificial intelligence;Information storage and retrieval systems--Managerial accounting
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2024
Pembimbing 1 : Sekar Mayangsari
Kata Kunci : expert system, knowledge representation and inference, machine learnings, accounting information sys
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2024_TS_MAK_123012114002_Halaman-Judul.pdf | 14 | |
| 2. | 2024_TS_MAK_123012114002_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2024_TS_MAK_123012114002_Surat-Hasil-Similaritas.pdf | ||
| 4. | 2024_TS_MAK_123012114002_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2024_TS_MAK_123012114002_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2024_TS_MAK_123012114002_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2024_TS_MAK_123012114002_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2024_TS_MAK_123012114002_Bab-1.pdf | 10 | |
| 9. | 2024_TS_MAK_123012114002_Bab-2.pdf | 43 |
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| 10. | 2024_TS_MAK_123012114002_Bab-3.pdf | 14 |
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| 11. | 2024_TS_MAK_123012114002_Bab-4.pdf | 30 |
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| 12. | 2024_TS_MAK_123012114002_Bab-5.pdf | 6 | |
| 13. | 2024_TS_MAK_123012114002_Daftar-Pustaka.pdf | 8 | |
| 14. | 2024_TS_MAK_123012114002_Lampiran.pdf | 10 |
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S Studi ini mengkaji efek mediasi dari efisiensi sistem informasi akuntansi dengan peran “artificial intelligence†pada peningkatan kinerja perusahaan Perbankan Syariah di Indonesia. Pada revolusi industri 4.0 muncul teknologi-teknologi seperti artificial intelligence, big data, internet of things, cloud computing, dan additive manufacturing yang berdampak pada berbagai sektor salah satunya adalah sektor akuntansi. Penelitian ini bertujuan untuk menganalisa peran efisiensi sistem informasi akuntansi dalam memediasi hubungan expert system, knowledge representation and inference, dan machine learnings terhadap kinerja perusahaan.Objek penelitian ini adalah perusahaan Perbankan Syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) pada tahun 2022. Penelitian ini merupakan penelitian cross-sectional yang dilakukan selama tahun 2023. Teknik pengambilan sampel yang digunakan menggunakan pendekatan non-probability sampling-purposive sampling dan diperoleh data 95 responden. Penelitian ini menggunakan alat analisis Structural Equation Modelling (SEM) dengan metode alternatif yaitu Partial Least Square (PLS).Hasil penelitian ini menemukan bahwa dimensi artificial intelligence yaitu expert system, knowledge representation and inference, dan machine learning berpengaruh positif terhadap efisiensi sistem informasi akuntansi. Selain itu, efisiensi sistem informasi akuntansi terbukti berpengaruh positif terhadap kinerja keuangan dan non-keuangan. Secara tidak langsung ketiga dimensi artificial intelligence tersebut terbukti berpengaruh terhadap kinerja keuangan dan non keuangan dengan melalui efisiensi sistem informasi akuntansi.Kata kunci: expert system, knowledge representation and inference, machine learnings, efisiensi sistem informasi akuntansi, kinerja perusahaan.
T This study examines the mediating effect of accounting information system efficiency with the role of artificial intelligence on the performance improvement of Islamic Banking companies in Indonesia. In the era of Industry 4.0, technologies such as artificial intelligence, big data, the Internet of Things, cloud computing, and additive manufacturing have emerged, impacting various sectors, including accounting. The aim of this research is to analyze the role of accounting information system efficiency in mediating the relationship between expert systems, knowledge representation and inference, and machine learning on company performance.The object of this research is Islamic Banking companies listed with the Financial Services Authority (OJK) in 2022. This cross-sectional study was conducted throughout 2023. The sampling technique used a non-probability sampling approach, specifically purposive sampling, resulting in data from 95 respondents. This research employs Structural Equation Modelling (SEM) with the alternative method of Partial Least Square (PLS) for analysis.The results of this study indicate that the dimensions of artificial intelligence, namely expert systems, knowledge representation and inference, and machine learning, positively influence the efficiency of the accounting information system. Additionally, accounting information system efficiency is proven to have a positive impact on both financial and non-financial performance. Indirectly, these three dimensions of artificial intelligence are proven to affect financial and non-financial performance through the efficiency of the accounting information system.Keywords: expert system, knowledge representation and inference, machine learnings, accounting information system efficiency, company performance.
