Accounting Information Systems Quality Through Information Technology and User Competence
Abstract
Abstract:
Main Purpose: The primary goal of this study is to investigate how information technology and user proficiency impact the quality of accounting information systems within the governmental context of Medan City.
Methods. A survey was conducted involving 47 participants who are users of accounting information systems within Regional Apparatus Organizations. Data was collected through a questionnaire. The collected data underwent analysis using Structural Equation Modeling with the Partial Least Square method, facilitated by the Smart-PLS application.
Main Findings. The result of this study indicate user competence influences the quality of accounting information systems. However, information technology does not exert a significant influence on the quality of the accounting information system within the Medan City Government.
Theory and Practical Implications. Theoretical and Practical Implications: This current investigation holds noteworthy implications for both theoretical advancement and practical applications. It presents an innovative approach to connecting the theories of information technology, user competencies, and accounting information systems. Furthermore, it integrates the concepts of information technology and user competence into the domain of information system quality within government organizations, specifically within the context of public sector entities.
Novelty. Innovation: In alignment with the research objective, this study introduced a novel element by constructing a questionnaire that establishes links between indicators of information technology and user competence, and indicators of information system quality. This approach distinguishes this research from previous studies that had not undertaken such an integration
Keywords
References
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DOI: https://doi.org/10.17509/jaset.v16i2.61680
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