The Effect of Perceived Ease of Use on the Quality of Accounting Information Systems and its Impact on the Quality of Accounting Information (original) (raw)
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2020
Current technological developments have penetrated the field of information, especially in the field of accounting information in organizations and companies, because of technological developments, many companies are switching to using computer-based information technology. This study aims to analyze the influence of infrastructure, human resources, costs, usefulness perceptions, and perceived ease of implementation of computerized accounting information systems. The population in this study were employees of the Padang Primary Tax Service Office. Based on the purposive sampling method, this study uses a sample of 47 respondents who work as employees of the accounting and finance department. For the dependent variable (y) of this study is the implementation of computerized accounting information systems. While for the independent variables are infrastructure (x1), human resources (x2), costs (x3), perceived usefulness (x4), and perceived ease (x5).
2020
This study aims to analyze the influence of infrastructure, human resources, costs, usefulness perceptions, and perceived ease of implementation of computerized accounting information systems. The population in this study were employees of the Padang Primary Tax Service Office. Based on the purposive sampling method, this study uses a sample of 47 respondents who work as employees of the accounting and finance department. For the dependent variable (y) of this study is the implementation of computerized accounting information systems. While for the independent variables are infrastructure (x1), human resources (x2), costs (x3), perceived usefulness (x4), and perceived ease (x5). The method used is quantitative research methods. This study uses primary data from the questionnaire. Data were analyzed using multiple regression analysis which was processed through IBM SPSS Statistic software ver 20. The results of this study indicate that human resources, perceived usefulness and percei...
THE ACCEPTANCE OF INFORMATION TECHNOLOGY BY THE ACCOUNTING AREA
The information and communication technologies (ICT) in the accounting area play a relevant role and reflect the advance in the accounting profession. Accounting combined with ICT provides more agility in accounting records and in the management of business activities. ICT is, at present, one of the fundamental tools for facilitating the processing of accounting data. The Technology Acceptance Model (TAM) is widely used to assess the level of ICT adoption. The foundations of TAM express that individuals tend to adopt a certain technology from the perceived ease of use and value of their perceived utility. This field research used a questionnaire with 16 closed questions structured as a Likert type scale with 7 points; the data were treated and evaluated by means of Structural Equation Modeling, using the software SmartPLS 3.2.1 with the objective of analyzing the technological acceptance in the accounting environment. The research findings reveal that the indicators that predict the construct of behavioral intention are adequate to explain 32.3% of the model and the current use of the system presents a power of enlightenment around 23.9% through constructs that predict this behavior.
The Analysis of User’s Intention in Using the Accounting Information System Technology
The aim of this research is to analyze the relationship between the perception of usefulness, the perception of ease of use, user’s attitude, and behavioral relationship among the users with the user’s intention in using the accounting information system technology. Data were collected by questionnaires distribute to all respondents during January to July 2011. The respondents of this research are 150 staffs as the users of accounting information system technology, at Regional Water Company in Purbalingga, Banyumas, Cilacap, and Banjarnegara Districts, Central Java, Indonesia. One hundred and fifty questionnaires were distributed and 33 questionnaires returned. This research would like to observe the behavior of the users of accounting information system technology. The research design was exploratory study with survey method. The sampling technique in this research was purposive sampling, with the criteria are employees at Regional Water Company in those districts who use the accounting information system technology in presenting the financial report. This paper tests the hypothesis that perception usefulness, perception ease of use, user’s attitude, and behavioral relationship among the user have positive and significant relationship with the user’s intention in using the accounting information system technology. Perception usefulness, perception ease of use, user’s attitude, and behavioral relationship among the users were measured with t-statistic on structural equation modeling by Partially Least Square Program. The findings of this research supported those hypotheses. The result showed that all those independent variables have a positive and significant relationship with the user’s intention in using the accounting information system technology. Keywords: perception usefulness, perceived ease of use, user’s attitude, behavioral relationship among the user, user’s intention
International Journal of Recent Technology and Engineering, 2019
Computerized Accounting Systems (CAS) has been used as a tool to help the accountants and the business owner to record daily business transactions and produce accounting reports in no time. The adoption of CAS among the users, however, varies especially in term of the factors that influence the usage and the level of the adoption. This paper aims, among other factors, to investigate the relationship between the model of technology acceptance (TAM) and the use of CAS. The main purpose is to examine the connection between the two variables of TAM, perceived ease of use and perceived usefulness, and use of CAS among accountants in micro and small enterprises (MSEs). The scope of this study is businesses in Xi'an, Shaan Xi of China. An online survey has been used to obtain feedback from 400 respondents. However, only 201 responseshave been returned and available for further analysis. This study discovers a beneficial connection between perceived ease of use, perceived usefulness and CAS use. This study could guide the accountants and business owners as well as the research communities to understand the correlation of technology acceptance and the use of CAS.
Determinants of Accounting Information Technology Adoption in Syaria Micro Financial Institutions
Asian Social Science, 2014
The goal of this study is to develop an accounting information system (AIS) that will positively influence the ease of use and usefulness perception to prepare financial statements according to the Sharia (Islamic law) financial system. It also identifies risks hampering the Baitul Maal wa Tamwil (BMT) in adopting AIS. The system used the technology acceptance model as a guideline. The sample consisted of 68 BMTs from the Indonesian regencies of Klaten, Boyolali, and Sleman. Data were collected with a questionnaire that used a 1-4 score Likert scale. Data were analyzed through partial least squares (PLS) that cover: outer model evaluation in the form of convergent validity, discriminant validity, and composite reliability testing. The test of the structural model was performed with R2. Hypothesis testing viewed the magnitude of the structural path coefficient. Intention was directly influenced by attitude, perceived usefulness, and perceived ease of use. The system quality, relevance, and compatibility were important determinants in the perception of usefulness and ease of use, whereas interface characteristics in the form of exploring power, screen design, and terminology were makers of ease of use. Performance risk, finance risk, and security risk were hampering factors for BMT in adopting the AIS. On the other hand, time risk and social risk were deemed unimportant by BMT.
2018
Based on recent literature on the quality of management accounting information systems, we examine how the competency of information system users contribute to quality of management accounting information system to participate in providing satisfaction to users of information. A quantitative study was conducted in Indonesia, on state-owned enterprise. Data were obtained from multiple sources by systematic sampling of the distribution of questionnaires. For data analysis, we applied the partial least square (PLS) method. The results showed that, the model has a predictive value of relevance. All relationships between variables turned International Journal of Pure and Applied Mathematics Volume 119 No. 18 2018, 149-167 ISSN: 1314-3395 (on-line version) url: http://www.acadpubl.eu/hub/ Special Issue http://www.acadpubl.eu/hub/
Journal of Namibian Studies : History Politics Culture
The research aims 1) to study the level of opinion on acceptance factors, 2) the relationship between acceptance variables, and 3) to retest the causal relationship model for acceptance using the accounting package programme in Bangkok and its vicinity. The mixed method was applied to this research; 500 respondents were collected online and used descriptive statistics to explain percentages, averages, standard dimensions, and analysis through the AMOS programme—interviews with 30 key informants with semi-structured interviews, analysis, and summaries using data analysis elements. The result presented the benefits of using high-level, timely management decisions and reducing posting errors (0.827). The usability was moderate level; it was easily and quickly processed and reconciled more efficiently and accurately (0.899). The effectiveness was high: accurate and faster accounting records, fault prevention systems, and fraud problem reduction (0.870). The intention was high level; ess...
European Journal of Business and Management Research
systems and the potential impact of information systems. Satisfaction of users of accounting information systems has an important role in the effectiveness of the use of accounting information systems. The purpose of this study was to determine and prove the effect of the quality of accounting information systems and their perceived usefulness on user satisfaction of accounting information systems. This research was conducted at the Head Office of the Bali Regional Development Bank. The total population in this study was 230. The sample was determined by purposive sampling method with a sample of 155. Data was collected using a questionnaire and the data analysis technique used was multiple linear regression analysis. Based on data analysis it was found that system quality has a positive effect on user satisfaction of accounting information systems and perceived usefulness has a significant positive effect on user satisfaction of accounting information systems. This study supports t...
FACTORS IMPACT ACCOUNTING INFORMATION SYSTEM PERFORMANCE
This study aims to examine and analyze the effect of user participation, personal technical skills, user education and training, and top management support on the performance of accounting information systems. The population in this study were all employees at the company PT. PLN (Persero) Denpasar City Distribution Bali, as many as 190 people. The sample selection method used is purposive sampling method. Research respondents were 77 respondents. The data analysis technique used is multiple linear regression analysis technique. The results of this study indicate that user participation, personal technical ability, user education and training and top management support have a positive effect on the performance of SIA at PT PLN (Persero) Denpasar City Bali Distribution, and the results of the study are able to support the theory used in this study, namely Technology Acceptance Model (TAM)