The Effect of Information Systems and Information Quality on User Satisfaction of Accounting Information Systems

Oct 13, 2025 by magicalceylontours.com 22 views

The Effect of Information Systems and Information Quality on User Satisfaction of Accounting Information Systems

In today's digital age, the importance of quality accounting information systems cannot be overstated. As technology continues to advance at an unprecedented rate, organizations are increasingly relying on information systems to drive their business operations. However, the success of these systems is not solely dependent on their functionality, but also on the quality of the information they provide. This study aims to examine the effect of the quality of information systems and the quality of information on the final user satisfaction of the accounting information system.

The Importance of Quality Accounting Information Systems

Quality accounting information systems are essential for organizations to make informed decisions, manage their resources effectively, and achieve their business goals. These systems provide users with accurate, timely, and relevant information, which enables them to analyze data, identify trends, and make data-driven decisions. However, the quality of these systems is not just about their functionality, but also about the quality of the information they provide.

The Technology Acceptance Model (TAM)

The Technology Acceptance Model (TAM) developed by Delone and McLean is a widely accepted framework for understanding how users receive and use information systems. The model highlights two main variables: perceived usefulness (perceived use) and perceived ease of use (ease of use that is felt). According to TAM, users are more likely to accept and use a system if they perceive it as useful and easy to use. This study applies the TAM framework to examine the effect of the quality of information systems and the quality of information on user satisfaction.

Methodology

This study uses a survey research design to collect data from 110 employees at Kodam I/BB, who are information systems users. The survey questionnaire was distributed to the participants, and 78 questionnaires were returned, but only 74 were valid for further analysis. The data analysis process was carried out using the regression analysis method through SPSS software version 17.

Results

The results of the analysis show that both the quality of the information system and the quality of information contribute significantly to the satisfaction of the final user information system. The findings indicate that the higher the quality of the information and information systems presented, the higher the level of satisfaction of the accounting information system user satisfaction.

Discussion

The quality of information systems is often interpreted as how well the system meets the needs of its users. In this context, quality includes aspects such as functionality, ease of use, and system reliability. While the quality of information includes the accuracy, relevance, and timeliness of the information generated by the system. User satisfaction is an important indicator for assessing the success of the implementation of information systems. When users feel satisfied with the system they use, they tend to be more productive and involved in their work. In addition, this satisfaction can also increase confidence in the system, which in turn will encourage users to more adapt to existing technology.

Practical Implications

The results of this study provide practical implications for information systems managers in the organization. They need to ensure that the system applied not only functions properly, but also provides quality information. Performing periodic evaluations and improvements to the quality of the system and information can help increase user satisfaction, and in turn, encourage efficiency and effectiveness in the accounting process in the organization.

Conclusion

In conclusion, this study highlights the importance of the quality of information systems and information in achieving user satisfaction of accounting information systems. The findings of this study provide valuable insights for information systems managers and researchers in understanding the factors that influence user satisfaction. By applying the Technology Acceptance Model (TAM), researchers can explain how users receive and use information systems. This study confirms that improving the quality of information and information systems will increase user perception of the use and ease of use, so that it leads to a higher level of satisfaction.

Recommendations for Future Research

This study provides several recommendations for future research. Firstly, future studies can examine the effect of other factors, such as user involvement and system support, on user satisfaction. Secondly, future studies can investigate the impact of user satisfaction on organizational performance. Finally, future studies can explore the development of a more comprehensive model that incorporates multiple factors influencing user satisfaction.

Limitations of the Study

This study has several limitations. Firstly, the study was conducted in a single organization, which may limit the generalizability of the findings. Secondly, the study used a survey research design, which may be subject to biases and limitations. Finally, the study did not examine the impact of user satisfaction on organizational performance.

Future Directions

This study provides several future directions for research. Firstly, future studies can examine the effect of other factors, such as user involvement and system support, on user satisfaction. Secondly, future studies can investigate the impact of user satisfaction on organizational performance. Finally, future studies can explore the development of a more comprehensive model that incorporates multiple factors influencing user satisfaction.

Conclusion

Q: What is the main objective of this study? A: The main objective of this study is to examine the effect of the quality of information systems and the quality of information on the final user satisfaction of the accounting information system.

Q: What is the Technology Acceptance Model (TAM) and how is it related to this study? A: The Technology Acceptance Model (TAM) is a widely accepted framework for understanding how users receive and use information systems. It highlights two main variables: perceived usefulness (perceived use) and perceived ease of use (ease of use that is felt). This study applies the TAM framework to examine the effect of the quality of information systems and the quality of information on user satisfaction.

Q: What is the significance of user satisfaction in the context of accounting information systems? A: User satisfaction is an important indicator for assessing the success of the implementation of information systems. When users feel satisfied with the system they use, they tend to be more productive and involved in their work. In addition, this satisfaction can also increase confidence in the system, which in turn will encourage users to more adapt to existing technology.

Q: What are the key findings of this study? A: The results of the analysis show that both the quality of the information system and the quality of information contribute significantly to the satisfaction of the final user information system. The findings indicate that the higher the quality of the information and information systems presented, the higher the level of satisfaction of the accounting information system user satisfaction.

Q: What are the practical implications of this study for information systems managers? A: The results of this study provide practical implications for information systems managers in the organization. They need to ensure that the system applied not only functions properly, but also provides quality information. Performing periodic evaluations and improvements to the quality of the system and information can help increase user satisfaction, and in turn, encourage efficiency and effectiveness in the accounting process in the organization.

Q: What are the limitations of this study? A: This study has several limitations. Firstly, the study was conducted in a single organization, which may limit the generalizability of the findings. Secondly, the study used a survey research design, which may be subject to biases and limitations. Finally, the study did not examine the impact of user satisfaction on organizational performance.

Q: What are the future directions for research based on this study? A: This study provides several future directions for research. Firstly, future studies can examine the effect of other factors, such as user involvement and system support, on user satisfaction. Secondly, future studies can investigate the impact of user satisfaction on organizational performance. Finally, future studies can explore the development of a more comprehensive model that incorporates multiple factors influencing user satisfaction.

Q: What are the implications of this study for the development of accounting information systems? A: The findings of this study highlight the importance of the quality of information systems and information in achieving user satisfaction of accounting information systems. This implies that the development of accounting information systems should prioritize the quality of the system and the information it provides.

Q: What are the implications of this study for the implementation of accounting information systems? A: The findings of this study provide valuable insights for information systems managers and researchers in understanding the factors that influence user satisfaction. This implies that the implementation of accounting information systems should prioritize the quality of the system and the information it provides.

Q: What are the implications of this study for the evaluation of accounting information systems? A: The findings of this study highlight the importance of evaluating the quality of information systems and information in achieving user satisfaction of accounting information systems. This implies that the evaluation of accounting information systems should prioritize the quality of the system and the information it provides.

Q: What are the implications of this study for the future of accounting information systems? A: The findings of this study provide valuable insights for information systems managers and researchers in understanding the factors that influence user satisfaction. This implies that the future of accounting information systems should prioritize the quality of the system and the information it provides.