PENGARUH KUALITAS SISTEM INFORMASI AKUNTANSI DAN PERCEIVED USEFULNESS TERHADAP KEPUASAN PENGGUNA SISTEM INFORMASI AKUNTASI

Abstract

This study aimed: (1) to analyze the effect of accounting information system quality partially on user satisfaction of accounting information systems at the Office of Highways and Construction of South Sulawesi Province; (2) to analyze the effect of accounting information quality partially on user satisfaction of accounting information systems at the Office of Highways and Construction of South Sulawesi Province; (3) to analyze the effect of perceived usefulness partially on user satisfaction of accounting information systems at the South Sulawesi Provincial Highways and Construction Agency; and (4) to analyze the effect of accounting information system quality, accounting information quality, and perceived usefulness simultaneously on user satisfaction of accounting information systems at the South Sulawesi Provincial Highways and Construction Agency. The variables of this research are: (1) User Satisfaction as dependent variable (Y) and (2) Accounting Information System Quality, Accounting Information Quality, and Perceived Usefulness as independent variables (X) measured by a 5-point Likert scale questionnaire. The population of this research are employees of the Bina Marga and Bina Konstruksi Office of South Sulawesi Province totaling 486 people, and the sample are 40 respondents choosen by purposive sampling technique. The data were collected by distributing questionnaires. The data obtained were analyzed using descriptive statistical analysis, data quality test, classical assumption test, multiple linear regression analysis, and hypothesis testing processed using the SPSS version 25 program.The results of this research suggest that: (1) Partially, the quality of accounting information systems has a positive and significant effect on user satisfaction with accounting information systems. This is indicated by the significance value of the t test of 0.046, which is smaller than 0.05 (Sig. 0.046 < 0.05). (2) Partially, the quality of accounting information has a positive and significant effect on user satisfaction with accounting information systems.  This is indicated by the significance value of the t test of 0.013, which is smaller than 0.05 (Sig. 0.013 < 0.05), (3) Partially, perceived usefulness has a positive and significant effect on user satisfaction with accounting information systems.  This is indicated by the significance value of the t test of 0.026, which is smaller than 0.05 (Sig. 0.026 < 0.05), and (4) Simultaneously, it shows that the quality of accounting information systems, accounting information quality, and perceived usefulness have a positive and significant effect on user satisfaction with accounting information systems. This can be seen from the significance value of the F test of 0.000 which is smaller than 0.05 (0.0000 < 0.05).