PENGARUH KUALITAS SISTEM INFORMASI, PERCEIVED USEFULNESS, DAN KUALITAS INFORMASI TERHADAP KEPUASAN PENGGUNA AKHIR SOFTWARE AKUNTANSI Istianingsih

PENGARUH KUALITAS SISTEM INFORMASI, PERCEIVED USEFULNESS,  DAN KUALITAS INFORMASI TERHADAP KEPUASAN PENGGUNA AKHIR SOFTWARE AKUNTANSI

Istianingsih

Setyo Hari Wijanto

Program Doktoral – Pascasarjana Ilmu Akuntansi Feui

ABSTRACT

The objective of this study is to examine the effect of information system quality, information quality, and perceived usefulness on end-user accounting software satisfaction. Another objective of this study is to examine the validity and reliability of end-user computer satisfaction instruments developed by Doll and Torkzadeh (1988). This study modifies information system success model from DeLone and McLean (1992) and Seddon (1997) by including confirmatory factor analysis for user satisfaction variable. Data used in this study is primary data based on questionnaires distributed to the users of accounting software who work at variety of companies in Indonesia. To examine 309 returned questionnaires, I use the structural equation model (SEM).

The results of this study show that information system quality statistically significant affects the perceived usefulness and end-user accounting software satisfaction. Information quality statistically significant affects the perceived usefulness and end-user accounting software satisfaction. Perceived usefulness affects the end-user accounting software satisfaction. Furthermore, the result show that the instruments study developed by Doll and Torkzadeh (1988), has a good validity and reliability to measure the end-user computer satisfaction (EUCS).

Key Words: Information System Quality, Information Quality, Perceived Usefulness, End User Computer Satisfaction, Information System Success Model.

Full Download