Pengaruh Kualitas Sistem Informasi, Kualitas Informasi dan Perceived Usefulness terhadap Kepuasan End User Software Akuntansi
Abstract
This study aims to provide empirical evidence regarding the effect of information system quality, information quality and perceived usefulness on the satisfaction of end-users of accounting software. Respondents in this study were 66 respondents in 30 SKPDs located in West Lombok Regency, West Nusa Tenggara (NTB) in the accounting division in the Regional Work Unit that is directly involved in the use of accounting software. Samples were selected using a purposive sampling technique. Data collection techniques in this study using a questionnaire or questionnaire with a semantic differential scale and analyzed using multiple linear regression. The results of this study indicate that the quality of information systems, the quality of information and perceived usefulness affect the satisfaction of end users of accounting software.
Keywords: Information Systems Quality; Information Quality; Perceived Usefulness; End User Satisfaction.
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References
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Sujud, H., & Hachem, B. (2019). Effect of the Quality of the Accounting Information System Outputs on Customer Satisfaction in Lebanese Commercial Banks. International Research Journal of Finance and Economics, 176, 26–40.
Tulodo, B. A. R. (2019). Analisis Pengaruh Kualitas Sistem, Kualitas Informasi dan Perceived Usefulness terhadap Kepuasan Pengguna Aplikasi Care dalam Upaya Peningkatan Kinerja Karyawan. Jurnal Riset Manajemen Sains Indonesia, 10(1), 25–43.
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Zakaria, W. Z. W., Ilias, N., & Wahab, N. (2017). A Survey on the Impact of Accounting Information System on Tasks Efficiency: Evidence from Malaysian Public Sector Agencies. International Review of Management and Marketing, 7(1), 183–190.
Alnajjar, M. I. M. (2017). Impact of Accounting Information System on Organizational Performance: A Study of SMEs in the UAE. Global Review of Accounting and Finance, 8(2), 20–38.
Ardianto, G., Fauziati, S., & Nugroho, E. (2014). Faktor-Faktor Yang Mempengaruhi Kepuasan Pengguna Akhir Sistem Informasi Sumber Daya Manusia (Studi Kasus di BPK RI). Seminar Nasional Teknologi Informasi Dan Multimedia, 2(1), 29–34.
Buana, I. B. G. M. M., & Wirawati, N. G. P. (2018). Pengaruh Kualitas Sistem Informasi, Kualitas Informasi, dan Perceived Usefulness Pada Kepuasan Pengguna Sistem Informasi Akuntansi. E-Jurnal Akuntansi Universitas Udayana, 22(1), 683–713.
DeLone, W. H., & McLean, E. R. (2003). The DeLone and McLean model of information systems success: A ten-year update. Journal of Management Information Systems. https://doi.org/10.1080/07421222.2003.11045748
Fendini, D. S., Kertahadi, & Riyadi. (2013). Pengaruh Kualitas Sistem Dan Kualitas Informasi Terhadap Kepuasan Pengguna (Survei Pada Karyawan Pengguna Aplikasi Pelayanan Pelanggan Terpusat (AP2T) di PT. PLN (Persero) Area Malang). Jurnal Administrasi Bisnis, 4(1), 1–11.
Fishbein, M., & Azjen, I. (1975). Belief, Attitude, Intention, and Behavior: An Introduction to Theory and Research. Reading, MA: Addison-Wesley. Contemporary Sociology.
Fong, S. C. C., & Ho, M. W. H. (2014). Accounting Information Systems End-User Satisfaction: Evidence of Hong Kong Housing Authority. The International Technology Management Review, 4(1), 27–41.
Hamdan, M. W. (2012). The Impact of Accounting Information Systems (AIS) Development Life Cycle on its Effectiveness and Critical Success Factors. European Scientific Journal, 8(6), 19–32.
Hla, D., & Teru, S. P. (2015). Efficiency of Accounting Information System and Performance Measures – Literature Review. International Journal of Multidisciplinary and Current Research, 3(1), 976–984.
Kartika, N. D., Anton, & Adnanti, W. A. (2016). Analisis Kualitas Sistem Informasi, Perceived Usefulness dan Kualitas Informasi Terhadap Kepuasan End User Software Akuntansi. Simposium Nasional Akuntansi XIX, Lampung, 1–21.
Kementerian Keuangan Republik Indonesia. (2014). Modul Sistem Akuntansi Pemerintah Pusat (SAPP). Jakarta: Kementerian Keuangan.
Kowanda, D., Firdaus, M., & Pasaribu, R. B. F. (2016). Determinan Kepuasan Pengguna Akhir Aplikasi ERP Free Open Source Adempiere Pada Usaha Kecil Menengah: Studi Kasus Pada UKM Blessings. Jurnal Riset Akuntansi Dan Keuangan Fakultas Bisnis UKDW, 12(2), 111–129.
Lee, H. S., & Kim, J. W. (2010). Student User Satisfaction with Web-based Information Systems in Korean Universities. International Journal of Business and Management, 5(1), 62–68.
Pawirosumarto, S. (2016). Pengaruh Kualitas Sistem, Kualitas Informasi, dan Kualitas Layanan terhadap Kepuasan Pengguna Sistem E-Learning. MIX: Jurnal Ilmiah Manajemen, 6(1), 419–433.
Purnamasari, R. (2015). Pengaruh Kualitas Sistem Informasi Akuntansi Terhadap Kualitas Informasi Akuntansi Dan Implikasinya Pada Kepuasan Pengguna Akhir (Studi Kasus Pada PT. PLN (Persero) Distribusi Jawa Barat dan Banten). Jurnal Universitas Komputer Indonesia, 1–25.
Rapina. (2014). Factors Influencing the Quality of Accounting Information System and Its Implications on the Quality of Accounting Information. Research Journal of Finance and Accounting, 5(2), 148–154. https://doi.org/10.1017/CBO9781107415324.004
Peraturan Menteri Keuangan Nomor 171/PMK. 05/2007 tentang Sistem Akuntansi dan Pelaporan Pemerintah Pusat, (2007).
Rukmiyati, N. M. S., & Budiartha, I. K. (2016). Pengaruh Kualitas Sistem Informasi, Kualitas Informasi dan Perceived Usefulness pada Kepuasan Pengguna Akhir Software Akuntansi (Studi Empiris Pada Hotel Berbintang di Provinsi Bali). E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 5(1), 115–142.
Sajady, H., Dastgir, M., & Nejad, H. H. (2012). Evaluation of the effectiveness of accounting information systems. International Journal of Information Science and Management (IJISM), 6(2), 49–59.
Saleh, T., Darwanis, & Bakar, U. (2012). Pengaruh Kualitas Sistem Informasi terhadap Kualitas Informasi Akuntansi dalam Upaya Meningkatkan Kepuasan Pengguna Software Akuntansi pada Pemerintah Aceh. Jurnal Akuntansi Pascasarjana Universitas Syiah Kuala, 1(1), 110–124.
Sujud, H., & Hachem, B. (2019). Effect of the Quality of the Accounting Information System Outputs on Customer Satisfaction in Lebanese Commercial Banks. International Research Journal of Finance and Economics, 176, 26–40.
Tulodo, B. A. R. (2019). Analisis Pengaruh Kualitas Sistem, Kualitas Informasi dan Perceived Usefulness terhadap Kepuasan Pengguna Aplikasi Care dalam Upaya Peningkatan Kinerja Karyawan. Jurnal Riset Manajemen Sains Indonesia, 10(1), 25–43.
Wisna, N. (2013). The Effect of Information Technology on the Quality of Accounting Information system and Its impact on the Quality of Accounting Information. Research Journal of Finance and Accounting, 4(15), 69–75.
Zakaria, W. Z. W., Ilias, N., & Wahab, N. (2017). A Survey on the Impact of Accounting Information System on Tasks Efficiency: Evidence from Malaysian Public Sector Agencies. International Review of Management and Marketing, 7(1), 183–190.
Published
2020-10-27
How to Cite
MUBARAQ, Muhammad Raihan; TRIHATMOKO, Huda.
Pengaruh Kualitas Sistem Informasi, Kualitas Informasi dan Perceived Usefulness terhadap Kepuasan End User Software Akuntansi.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 10, p. 2566 - 2577, oct. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/61534>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i10.p10.
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