Nasrizal Nasrizal


The objective of this research was to examine empirically the influence of user participation and top management support on success of accounting information system development and its impact on decision making process. The analysis units were the hospital in Pekanbaru city. The election of sample is by using technique of probability sampling with method of simple random sampling. The statistical method used to test the hypothesises was path analysis  with AMOS 20  program. The result shows that only the first hypothesis did not have a significant influence, while the others had  a significant influence.


User Participation; Top Manajemen Support; Success of Accounting Information System Development, Decision Making Process

Full Text:



model of information systems success: the search for the dependent variable continues. Information Resources Management Journal 9(4), 5–14.

Barki, H., dan Hartwic J.,. 1994 “Measuring User Participation, User Involvement, And User Attitude”. MIS quartery. Maret. page.59-62

Bodnar George H., and William S. Hopwood, 2010, Accounting Information System, Tenth Edition, Pearson Education, Inc.

Burch, John., dan Grudnitski. 1989. “Information Systems Theory and Practise”. John Wiley & Sons, Inc. New York, NY USA, fifth edition

Choe, Jong-Min. 1996. “The Relationship Among Performance of Accounting Information System, Influence Factors, And Evolution Level of Information System”. Jurnal of Management Information System. Spring. Vol 12, No. 4

DeLone WH and McLean ER ,1992, Information systems success: the quest for the dependent variable. Information Systems Research 3(1), 60–95.

Edstrom, Anders. 1977.” User Influence and Success of MIS Projects: A Contingency Approach, Human Relation. 30,7 hal 589-607

Ginzberg, M.J., 1981. “Early Diagnosis of Implementation Failure: Promising Result and Unanswered Questions”. Management science. April. Vol. 27, No. 4

Hunton, J.E., dan H.P., Kenneth. 1994. “A Framework for Investigating Involvement Strategies In Accounting Information System Development”. Behavioral research in accounting. Vol. 6

Ives, B., dan M.H. Olson. 1984. “User Involvment and MIS Success: A review of research”. Management science. May. Hal. 586-603

Jones, Frederick L. and Dasaratha V. Rama, 2006, Accounting Information System: A Business Process Approach, Second Edition, Thomson South Western, page 5

Kaplan RS, and Norton DP ,1996, Translating Strategy into Action: The Balanced Scorecard. Harvard Business School Press, Boston.

Lawrence, M., dan L. Graham. 1993. “Exploring Individual User Satisfaction Within-Led Development”. MIS quarterly. June

Leitheiser, Robertn dan Gerald M Hoffman. 1994. “ User Participation in Successful Aplication Development: An Exploratory Field Study” Journal of Information Technolgy Management. Vol 5 No. 2

McKeen D.J., G. Tor, dan C.W. James. 1994. “The Relatiobship of User Participation and User Satisfaction: An Investigation of four Contingency Factors”. MIS Quarterly. December

McLeod, Raymond Jr, dan George P. Schell, 2008, Management Information Systems, Tenth edition, Pearson Prentice Hall.

Moscove Stephen A., Mark G. Simkin, and Nancy A. Bagranoff, 1990, Accounting Information System: Concept and Practice for Effective Decision Making, Fourth Edition, John Wiley & Sons.

Olson, Margrethe H. dan Ives, Blake. 1982. “User Involvement in System Design: An Empirical Test of Alternative Approach. Information and Management. 4. Hal. 183-195.

O’Brian, James A, 2010, Introduction to Information System, Edisi 15

Petter, Stacie, William DeLone and Ephraim McLean, 2008, European Journal of Information Systems Measuring information systems success:models, dimensions, measures, and interrelationships, 17, page 236–263

Romney Marshall B., and Paul John Steinbart, 2009, Accounting Information Systems, Eleventh Edition, Pearson Prentice Hall.

Rubin, H ,2004, Into the light. In CIO Magazine. index.php/id;1718970659, accessed on July 2004.

Sajady, M. Dastgir dan Hashem Nejad, 2008, International Journal of Information Science & Technology, Vol.6, No.2 July/Desember.

Seddon P, Graeser V and Wilcocks LP ,2002, Measuring organizational IS effectiveness: an overview and update of senior management perspectives. The DATA BASE for Advances in Information Systems 33(2), 11–28

Seddon PB ,1997, A respecification and extension of the DeLone and McLean model of IS success. Information Systems Research 8(3),240–253.

Susanto, Azhar, 2008, Sistem Informasi Akuntansi, Edisi pertama, Lingga Jaya.

Swanson, E. Burton. 1974. “ Management Information System: Aplication and Involvement. Management Science, Oktober. Hal. 178-188

Syafaruddin dan Azizhan (2004), Sistem Pengambilan Keputusan Pendidikan, Grasindo, hal. 94.

Verhage.L.,2009. Management methodologie voor de implementatie Van Enterprise systems, page 83. (Slevin and Pinto 1987).

Wilkinson, Joseph W., Michael J. Cerullo, Vasant Raval, and Bernard Wong On Wing, 2000, Accounting Information System: Essential Concepts and Application, Fourth Edition, John Wiley and Sons, Inc.



  • There are currently no refbacks.

Creative Commons License

Jurnal Riset Akuntansi dan Keuangan  is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

View My Stats