Pengaruh Kualitas Sistem Informasi, Kualitas Informasi, Perceived Usefulness, Partisipasi Pengguna, dan Dukungan Manajemen Puncak terhadap Kepuasan Pengguna Sistem Informasi Akuntansi di Bank BPR Denpasar

Authors

  • Diana Novitasari Universitas Mahasaraswati Denpasar
  • Made Santana Putra Adiyadnya Universitas Mahasaraswati Denpasar
  • Ni Putu Shinta Dewi Universitas Mahasaraswati Denpasar

Keywords:

Accounting Information System, Organization, Financial Reporting, Information System Quality

Abstract

An accounting information system is an information system that manages all matters related to accounting activities. An accounting information system is a series of activities in an organization that is tasked with providing financial information and transaction data that is processed for internal reporting purposes to managers. However, in practice, the implementation of SIA in BPR does not always run smoothly. In Denpasar, several BPRs experienced problems in optimizing the use of AIS to produce accurate and efficient financial reporting. Therefore, this research was conducted to determine the influence of information system quality, information quality, perceived usefulness, user participation and top management support on accounting information system user satisfaction. This research was conducted at 13 People's Economic Banks (BPR) in Denpasar with the population used in this research being all employees who use SIA at BPR Denpasar with a total sample of 132 employees involved in preparing financial reports. The sample determination in this research was obtained using the Purposive Sampling method. The results of the research show that the information system quality variable has no effect on the accounting information system user satisfaction variable. Meanwhile, the information quality variable, perceived usefulness, user participation and top management support has a positive and significant effect on the accounting information system user satisfaction variable.

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Published

2025-10-24