Detail Cantuman Kembali
ANALISA KEBERHASILAN IMPLEMENTASI SISTEM AKUNTANSI INSTANSI (SAI) DITINJAU DARI PERSEPSI INDIVIDU PENGGUNA (STUDI EMPIRIS PADA KEMENTERIAN PERINDUSTRIAN REPUBLIK INDONESIA)
- Bagikan:
ABSTRAK
ANALISA KEBERHASILAN IMPLEMENTASI SISTEM AKUNTANSI
INSTANSI (SAI) DITINJAU DARI PERSEPSI INDIVIDU PENGGUNA
(STUDI EMPIRIS PADA KEMENTERIAN PERINDUSTRIAN REPUBLIK
INDONESIA)
OLEH
NOVITA ANGGRAINI
Pengukuran keberhasilan sistem informasi akuntansi sangat penting untuk organisasi.
Keberhasilan implementasi Sistem Akuntansi Instansi (SAI) berbasis akrual di
lingkungan Kementerian Perindustrian berdasarkan persepsi pengguna merupakan
fokus penelitian ini. Penelitian ini menggunakan Delone and Mclean Information
System (IS) Success Model Updated untuk mengukur keberhasilan sistem informasi
akuntansi di lingkungan Kementerian Perindustrian dengan tambahan variabel
perceived self-efficacy.
Responden dalam penelitian adalah pengguna software SAI yang juga merupakan
penyusun laporan keuangan pada Kementerian Perindustrian Republik Indonesia.
Sampel dalam penelitian ini diperoleh dengan menggunakan metode purposive
judgment sampling. Pengujian hipotesis dilakukan dengan menggunakan pendekatan
Partial Least Square (PLS).
Hasil pengujian menunjukan bahwa tidak terdapat pengaruh yang signifikan variabel
kualitas sistem, kualitas informasi, kualitas layanan dan perceived self-efficacy
terhadap penggunaan sistem. Namun, hasil uji statistik juga menunjukkan bahwa
terdapat pengaruh yang signifikan variabel kualitas sistem, kualitas informasi dan
kualitas layanan terhadap kepuasan pengguna. Hasil pengujian ini membuktikan
bahwa Delone and Mclean Information System (IS) Success Model Updated dapat
digunakan dalam mengukur keberhasilan sistem akuntansi instansi berbasis akrual di
lingkungan Kementerian Perindustrian meskipun tidak secara keseluruhan.
Penggunaan SAI yang bersifat mandatory menyebabkan penggunaan sistem tidak
dapat dijadikan sebagai ukuran keberhasilan sistem informasi akuntansi instansi.
Kata kunci : Delone and Mclean Information System (IS) Success Model Updated,
perceived self-efficacy dan mandatory
ABSTRACT
IMPLEMENTATION SUCCESS ANALYSIS OF INSTANCE ACCOUNTING
SYSTEM REVIEWED FORM INDIVIDUAL USER PERCEPTION
(EMPIRICAL TEST IN MINISTRY OF INDUSTRY REPUBLIC OF
INDONESIA)
BY
NOVITA ANGGRAINI
Measuring the success of an accounting information system is essential for the
Instance Accounting System in the Ministry of Industry environment based on user
perception is the focus of this research. This research uses Delone and Mclean
Information System (IS) Success Model Updated to measure the success of
accounting information system within the Ministry of Industry with additional
variable perceived self-efficacy.
Respondents in the study are SAI software users who are also the compilers of
financial statements at the Ministry of Industry Republic of Indonesia. The sample in
this research is obtained by using purposive judgment sampling method. Hypothesis
testing is done by using Partial Least Square (PLS) approach.
The test results show that there is no significant effect of system quality, information
quality, service quality and perceived self-efficacy against use. However, the results
of statistical tests also indicate that there is a significant effect of system quality,
information quality and service quality to user satisfaction. The results of this test
prove that Delone and Mclean Information System (IS) Success Model Updated can
be used in measuring the success of accrual system based accounting system in the
Ministry of Industry, although not as a whole. The use of SAI which is mandatory
causes the use of system can not be used as a measure of success of agency
accounting information system.
Keywords : Delone and Mclean Information System (IS) Success Model Updated,
perceived self-efficacy dan mandatory
NOVITA ANGGRAINI
ANGGRAINI, NOVITA - Personal Name
R 657 ANG a
657
Tesis
Indonesia
UNILA
2017
Bandar Lampung
Tesis
LOADING LIST...
LOADING LIST...