HUBUNGAN KOMPETENSI PENGGUNA, KUALITAS SISTEM, INFRASTRUKTUR TEKNOLOGI, DAN DUKUNGAN MANAJEMEN TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI DENGAN KEPUASAN PENGGUNA SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS DI UNIVERSITAS INDONESIA MAJU)

Siti Marwiyah; Haris Sarwoko

doi:10.31539/eg4sap78

Authors

Siti Marwiyah Universitas Muhammadiyah Jakarta
Haris Sarwoko Universitas Muhammadiyah Jakarta

DOI:

https://doi.org/10.31539/eg4sap78

Keywords:

Kompetensi Pengguna, Kualitas Sistem, Infrastruktur Teknologi, Dukungan Manajemen, Kepuasan Pengguna, Kinerja Sistem Informasi Akuntansi.

Abstract

Penggunaan teknologi informasi telah mendorong institusi pendidikan tinggi untuk menerapkan Sistem Informasi Akuntansi (SIA) untuk meningkatkan efisiensi pengelolaan keuangan mereka. Tapi penelitian tentang hal-hal yang memengaruhi kinerja SIA masih belum konsisten dan biasanya berfokus pada hal-hal teknis. Penelitian ini menggunakan pendekatan kuantitatif asosiatif untuk melihat bagaimana kompetensi pengguna, kualitas sistem, infrastruktur teknologi, dan dukungan manajemen memengaruhi kinerja SIA, dengan kepuasan pengguna sebagai variabel moderasi. Sampel penelitian adalah 73 pengguna SIA yang dipilih secara purposive. Data dikumpulkan melalui kuesioner dan kemudian dianalisis menggunakan Partial Least Square (PLS).Hasil penelitian menunjukkan bahwa kualitas sistem dan infrastruktur teknologi tidak signifikan, tetapi keterampilan pengguna dan bantuan manajemen meningkatkan kinerja SIA. Setiap variabel berdampak positif pada kepuasan pelanggan. Kepuasan pengguna berdampak positif pada kinerja SIA dan membantu mengatur hubungan antara dukungan manajemen dan kinerja SIA.

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