Muda, Iskandar, Asrina Waty, Hasibuan, Roesli, Erlina, Nuradi, Tengku Erry. (1398). The Impact of Accounting Information System on User Satisfaction: Empirical Studies on Local Government Bank. , 12(1), 94-111. doi: 10.22059/jitm.2019.284519.2375
Iskandar Muda; Hasibuan Asrina Waty; Erlina Roesli; Tengku Erry Nuradi. "The Impact of Accounting Information System on User Satisfaction: Empirical Studies on Local Government Bank". , 12, 1, 1398, 94-111. doi: 10.22059/jitm.2019.284519.2375
Muda, Iskandar, Asrina Waty, Hasibuan, Roesli, Erlina, Nuradi, Tengku Erry. (1398). 'The Impact of Accounting Information System on User Satisfaction: Empirical Studies on Local Government Bank', , 12(1), pp. 94-111. doi: 10.22059/jitm.2019.284519.2375
Muda, Iskandar, Asrina Waty, Hasibuan, Roesli, Erlina, Nuradi, Tengku Erry. The Impact of Accounting Information System on User Satisfaction: Empirical Studies on Local Government Bank. , 1398; 12(1): 94-111. doi: 10.22059/jitm.2019.284519.2375

The Impact of Accounting Information System on User Satisfaction: Empirical Studies on Local Government Bank

Journal of Information Technology Management
مقاله 6، دوره 12، شماره 1، 2020، صفحه 94-111    اصل مقاله (445.4 K)
نوع مقاله: Research Paper
شناسه دیجیتال (DOI): 10.22059/jitm.2019.284519.2375
نویسندگان
Iskandar Muda* 1؛ Hasibuan Asrina Waty2؛ Erlina Roesli3؛ Tengku Erry Nuradi4
1Associate Professor, Accounting Department, Faculty of Economic and Business, Universitas Sumatera Utara, Indonesia.
2MSc., Accounting Department, Faculty of Economic and Business, Universitas Sumatera Utara, Indonesia.
3Professor, Accounting Department, Faculty of Economic and Business, Universitas Sumatera Utara, Indonesia.
4Associate Professor, Economic Development, Rural Regional Planning, Universitas Sumatera Utara, Indonesia.
چکیده
This study aims at investigating the factors that affect a user’s satisfaction of accounting information systems based on the quality and the perceived usefulness of such systems, and the quality of data involved. The paper analyses the given factors on data collected from Bank Sumut,  Indonesia. In addition, this research also aims to find out whether the influence of perceived ease of use can be utilized as a moderating variable or not. the research is quantitative in terms of methodology and the sample pool consists of 112 people. The data used is primary data, which has been collected through the distribution of a questionnaire. Data has been analyzed through the Multiple Linear Regression and moderator test has been done using the Eviews 9 and SPSS software. The results contained in this study show that the variables can influence the accounting information system (AIS) user satisfaction significantly and that the information system quality plays an important role in the process. In addition, the quality of information systems, the information quality and perceived usefulness simultaneously affect the AIS of user satisfaction.
کلیدواژه‌ها
Local government bank؛ User satisfaction؛ Accounting Information System؛ Information quality؛ Perceived usefulness
مراجع
آمار
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