Drs. Acep Komara, SE., MSi.
Universitas Swadaya Gunung Jati Cirebon


This study is meant to test the effect of involvement variable, capability of
personnel Information System (IS), organization size, top management support and
formalization to the satisfaction of Accounting Information System (AIS) users as the
surrogate of AIS performance. Besides, it is also meant to test the differences of AIS
performance in relation to the users education and training program, steering committee
of IS and the independence of IS department location. This study is based on Sugiharto’s
study (2001) with the change that lies on research focus i.e. at general ledger sub-system,
research object, data processing analysis, and the instrument used to measure the
satisfaction of AIS users.

The result of partial regression test shows that involvement variable,
organization size, top management support, and formalization have a significant effect to
the users’ satisfaction. Besides, involvement variable, capability, and top management
support affect significantly to the use of AIS. Meanwhile, on the simultaneity test, all
independent variables perceived to have an effect on the AIS performance. Furthermore,
coefficient of determination for users’ satisfaction variable (Y 1) and the system use (Y2)
is 41.2% and 32.4% accordingly. On difference test using Mann Whitney U-test is to be
found evidence that there is no difference of AIS performance in line with whether or not
there is a steering committee, user training and education program, and the
independence or dependence of the IS department. The result of the research heralds
three implications for the hereinafter research. First, some variables of organizational
context and moderating variables require to be entangled. Second, it needs exploration
and definition of techniques and approaches for user training and education program.
Third, it needs elaboration of special purpose of the software developed by the

Jurnal Akuntansi Lainnya:  Skripsi Analisis dan perancangan sistem pemasaran berbasis web

Keyword : User Accounting Information System Satisfaction, User Accounting
Information Use, User Involvement, Capability of Information System
Personnel, Top Management Support, Formalization of Information System
Development, Organization Size.


Penerapan suatu sistem dalam perusahaan dihadapkan kepada dua hal, apakah
perusahaan mendapatkan keberhasilan penerapan sistem atau kegagalan sistem, (DeLone
dan Raymond dalam Montazemi, 1988).

Pendapat para peneliti seperti Baroudi, Olson, dan Ives (1986), Lucas (1975),
Robey (1979), Schewe (1976) dalam Tait & Vessey (1988); juga Cerullo (1980),
Ginzberg (1981), King & Rodriquez (1978), Lucas (1975, 1978), Zmud (1979), dalam
DeLone (1992); dan Montazemi (1988) sepakat mengarahkan penggunaan sistem
(system use) sebagai tolok ukur keberhasilan sistem. Para peneliti yang lain seperti
Montazemy (1988); atau Bailey & Pearson (1983), Edstrom (1977), Ives, Olson & Baroudi (1983), Pearson (1977), dan Treacy (1985) dalam Tait & Vessey (1988)
menyatakan kepuasan pengguna informasi (User Information Satisfaction/UIS) dijadikan
sebagai tolok ukur keberhasilan sistem. Dengan demikian dapat disimpulkan bahwa
penggunaan sistem (system use) dan kepuasan pengguna informasi (User Information
Satisfaction/UIS) adalah tolok ukur keberhasilan sistem informasi. Kedua konstruk
tersebut (Penggunaan Sistem dan Kepuasan Pengguna) telah digunakan dalam riset
sistem informasi sebagai pengganti (surrogate) untuk mengukur kinerja (performance)
SIA (Montazemi, 1988; Choe, 1996; Soegiharto, 2001).

Jurnal Akuntansi Lainnya:  Mekanisme Corporate Governance

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