The effect of accounting knowledge, utilization of information technology, and internal control on the effectiveness of accounting information systems

This study aims to determine whether there is an influence between the independent variables on dependent variable, namely accounting knowledge, IT utilization, and internal control effectiveness of information systems. research was conducted at Aprovizionamentu National Committee (CNA) in Dili, Timor-Leste, with a sample 43 respondents. The sampling method census method. And collecting data using questionnaire. collection used Data analysis techniques are validity reliability tests, classical assumption multiple linear regression tests. results showed that: 1) Accounting knowledge had positive insignificant effect system (CNA), this can be seen from t-count 2,703 significant level 0.018 > 0.05. 2) Utilization technology has systems, 2,178 0.039> 3) Internal system, 3,347 0.003