HUBUNGAN INVESTASI TEKNOLOGI INFORMASI DAN EFISIENSI KERJA: KASUS PADA PERGURUAN TINGGI MILIK PEMERINTAH

ARIEF ANDANI HIDAYAT, Didi Achjari, Dr., M.Com., Ak., CA.,

2016 | Tesis | S2 Akuntansi

Meskipun pemanfaatan TI dan investasi TI terus meningkat, penelitian mengenai hubungan investasi TI dan ukuran non-keuangan organisasi masih terbatas. Selain itu, kebanyakan penelitian-penelitian terdahulu dilakukan pada organisasi-organisasi yang bergerak di sektor perbankan, sekuritas dan manufaktur. Dampak investasi TI terhadap sektor lain, misalnya pendidikan, masih jarang dikaji. Kebanyakan penelitian-penelitian terdahulu juga dilakukan pada negara-negara maju. Padahal, penurunan harga barang dan jasa TI (infrastrutur TI) telah mendorong pertumbuhan investasi TI di negara-negara berkembang, menyebabkan penelitian yang menguji dampak investasi TI pada negara-negara berkembang menjadi semakin dibutuhkan. Penelitian ini secara empiris menguji hubungan antara investasi TI dan efisiensi di salah satu perguruan tinggi milik pemerintah di Indonesia. Temuan penelitian menunjukkan bahwa investasi TI berpengaruh positif terhadap efisiensi kera perguruan tinggi. Peningkatan investasi TI telah meringankan kerja pegawai sehingga mampu menangani lebih banyak mahasiswa. Peneliti juga menemukan bahwa terdapat hubungan antara ukuran organisasi dan proporsi investasi TI. Semakin besar organisasi, maka semakin besar pula kebutuhannya akan TI sehingga mendorong organisasi tersebut untuk memfokuskan pengeluarannya pada TI lebih besar daripada organisasi-organisasi yang lebih kecil.

Although the use of IT and IT investment continued to increase, research on the association between IT investments and the criteria of the non-financial organizations are still limited. In addition, most previous studies conducted on organizations engaged in banking, securities and manufacturing. The impact of IT investments to other sectors, such as education, are still rarely studied. Most of the previous studies were also performed on the developed countries. In fact, the decline in prices of goods and IT services (IT infrastructure) has encouraged the growth of IT investment in developing countries, led to studies that tested the impact of IT investments in developing countries are becoming increasingly necessary. This study empirically examined the association between IT investment and efficiency in one of the state-owned universities in Indonesia. Research findings show that IT investment has positive influence on the university's efficiency. The increase in IT investment has eased the employee so that they can handle more students. Researchers also found that there is association between the size of the organization and the proportion of IT investment. The larger the organization, the greater the need for IT, so encourage the organization to focus its spending on IT is greater than the smaller organizations.

Kata Kunci : Investasi, Teknologi informasi, Efisiensi, Ukuran organisasi, Perguruan tinggi, Investment, Information technology, Efficiency, Organization size, Higher education