Pengaruh Faktor Kepuasan End-User Computing Terhadap Kepuasan Pengguna Sistem Informasi Akuntansi Berbasis Komputer

BESTARI, ROSALINA CHANDRA (Pembimbing: Sumiyana, Drs., M.Si.), Sumiyana, Drs., M.Si.

2011 | Skripsi | S1 Extention - Accounting

Tujuan penelitian ini adalah untuk menguji apakah lima faktor Kepuasan End-User Computing (content, accuracy, format, ease of use, timeliness) berpengaruh positif terhadap kepuasan pengguna sistem informasi akuntansi berbasis komputer. Hal ini dilandasi oleh penelitian sebelumnya mengenai tingkat kepuasan pengguna akhir Computerized Accounting System di private companies.


Penelitian ini menggunakan kuesioner. Sampel yang digunakan adalah 103 responden (114 kuesioner dibagikan, hanya terkumpul 108 kuesioner, dan hanya 103 yang residualnya berdistribusi normal). Responden adalah operator sistem informasi akuntansi di UGM (SIIMAKUN, SIMAGAMA, SIMABEKA, dll). Kualitas kuesioner diuji dengan uji validitas (CFA & korelasi) dan uji reliabilitas; Analisis data diuji dengan uji normalitas, multikolinearitas, heteroskedastisitas; Hipotesis diuji dengan regresi linear berganda. Hasil dari penelitian ini menunjukkan bahwa content, accuracy, dan format berpengaruh terhadap kepuasan pengguna sistem informasi akuntansi berbasis komputer di UGM, sedangkan ease of use dan timeliness tidak berpengaruh terhadap kepuasan pengguna sistem informasi akuntansi berbasis komputer di UGM

The purpose of this study is to examine five factors of End-User Computing Satisfaction (content, accuracy, format, ease of use, timeliness) that influence satisfactory level of computerized accounting information system user. This concept is based on previous research toward about level of satisfaction among the end-users of computerized accounting system in private companies.

The research was conducted using a set of questionnaire. The sample used in this research is 114 respondent (114 questionnaire is shared; only 108 that is collected, and only 103 questionnaire having normal residual distribution). Respondent is the operator of accounting information system in UGM (SIMAKUN, SIMAGAMA, SIMABEKA, etc). The quality of questionnaire is examined by validity test (CFA & correlation) and reliability test; Data analyze is examined by normality, Multicollinearity, and Heteroskedasticity test; Hypothesis is examined by multiple linear regression method. The results of this study show that content, accuracy, and format have significant influence on satisfactory level of computerized accounting information system user in UGM, while ease of use and timeliness have no significant influence on satisfactory level of computerized accounting information system user in UGM

Kata Kunci : Kepuasan End-User Computing, Kepuasan Pengguna, Sistem Informasi Akuntansi Berbasis Komputer, User Satisfaction, Computerized Accounting Information System User.