Sebelas Maret International Conferences, The 5th Sebelas Maret International Conference on Business, Economics and Social Sciences (SMICBES)

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Accounting Information End-user Satisfaction as an Impact of the System Quality, Information Quality, and Top Management Support, upon the Perceived Usefulness of Technology Utilization
Nazief Nirwanto, Nazief Nirwanto

Last modified: 2019-04-02

Abstract


Abstract: The utilization of Accounting Information System (AIS) by the small, medium, and micro enterprises (SMEs) at present is apparently at the minimum level if not to mention the integrated operation. This study attempts to fathom and analyse, first, the impact of subsequently the system quality, the information quality, the top management support upon the perceived usefulness. Second, the effect of the system quality, the information quality, and the top management support on the end-user information satisfaction. Third, how the perceived usefulness affect the end-user information satisfaction. Fourth, to analyze the effect of the system quality, the information quality,and the top management support on end-user information satisfaction via the perceived usefulness.

The study observed the designated SMEs managers in a chosen area of targeted location in East Java, Indonesia. The structural equation modelling was employed to study the effect of those variables under study, namely the system quality, information quality, top management support on the end-user information satisfaction through the perceived usefulness.

The results revealed that the system quality, the information quality, as well as the top management support proven to be affecting the designated SMEs perceived usefulness. Among those variables underestimation, it was proved that the system quality, information quality, top management support influence on the end-user information satisfaction. However, the perceived usefulness is an intervening variable that can mediate the effect of system quality, the information quality, the top management support of the end-user information satisfaction.

Keywords: system quality, information quality, top management support, perceived usefulness, end-user satisfaction, small medium enterprises or SMEs