PERAN MEDIASI PERCEIVED USEFULLNESS TERHADAP KEPUASAN END-USER SISTEM INFORMASI AKUNTANSI DITINJAU DARI ASPEK KUALITAS SISTEM, KUALITAS INFORMASI, SERVICE QUALITY, DAN EASY OF USE

Sarsiti Sarsiti, Hwihanus Hwihanus, Slamet Riyadi

Abstract


Tujuan penelitian ini, untuk menganalisis pengaruh kualitas sistem informasi, service quality, dan easy of use terhadap kepuasan end-user melalui perceived usefullness. Responden dalam penelitian ini adalah 280 pelaku UMKM di Sragen. Analisis data dalam penelitian ini menggunakan analisis jalur dan uji Sobel. Penelitian ini menyimpulkan (1) kualitas sistem informasi, service quality, dan easy of use berpengaruh positif signifikan terhadap perceived usefullness, sedangkan kualitas informasi berpengaruh positif tidak signifikan. (2) pengaruh langsung kualitas sistem informasi, service quality, dan perceived usefullness terhadap kepuasan end-user menunjukkan hasil positif dan signfikan, sedangkan easy of use berpengaruh positif tidak signifikan. (3) Hasil pengujian pengaruh tidak langsung menunjukkan bahwa pengaruh tidak langsung kualitas sistem informasi, kualitas informasi dan service quality terhadap kepuasan end-user melalui perceived usefullness signifikan sedangkan pengaruh tidak langsung easy of use terhadap kepuasan end-user melalui perceived usefullness tidak signifikan. Implikasi dari temuan ini, untuk meningkatkan kepuasan end-user Sistem Informasi Akuntansi pada pelaku UMKM di Sragen.


Keywords


perceived usefullness, kepuasan end-user, kualitas sistem, kualitas informasi, service quality, dan easy of use

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References


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