Keberterimaan Perkembangan Sistem Informasi Akuntansi bagi Kalangan Milenial di Era Digital
DOI:
https://doi.org/10.63822/sm9rwt25Keywords:
Kualitas informasi, kualitas sistem informasiAbstract
Penelitian ini bertujuan untuk mengukur keberhasilan sistem informasi akuntansi yang digunakan oleh perusahaan. Sebanyak dua ratus kuesioner disebarkan kepada divisi inventaris, akuntansi, dan audit internal. Variabel yang digunakan dalam penelitian ini adalah kualitas informasi dan kualitas sistem informasi sebagai variabel independen. Kemauan untuk menggunakan merupakan variabel intervening yang menghubungkan antara kualitas sistem dan kualitas sistem informasi dengan dampak organisasi. Dampak dari masing-masing variabel merupakan variabel yang moderat antara kemauan untuk menggunakan dan dampak organisasi. Validitas data diuji dengan menggunakan analisis regresi bivariat, sedangkan reliabilitas data menggunakan Cronbach's Alpha. Pengujian hipotesis dilakukan dengan analisis jalur. Hasil penelitian menunjukkan tidak terdapat peningkatan kinerja organisasi perusahaan yang disebabkan oleh penggunaan sistem informasi akuntansi. Hal ini disebabkan oleh generasi milenial yang merasa cukup nyaman menggunakan sistem lama. Sistem lama masih mampu mengakomodasi tugas mereka.
Downloads
References
Beno, M., & Caganova, D. (2024). Navigating the dual role of smartphones in e-work: enhancing productivity while managing distractions. Journal of Eastern European and Central Asian Research (JEECAR), 11(2), 263-271.
Burton-Jones, A., & Straub Jr, D. W. (2006). Reconceptualizing system usage: An approach and empirical test. Information Systems Research, 17(3), 228-246.
DeLone, W. H., & McLean, E. R. (1992). Information systems success: The quest for the dependent variable. Information Systems Research, 3(1), 60-95.
Fitzgerald, G., & Russo, N. L. (2005). The turnaround of the London ambulance service computer-aided despatch system (LASCAD). European Journal of Information Systems, 14(3), 244-257.
Gable, G. G., Sedera, D., & Chan, T. (2008). Re-conceptualizing information system success: The IS-impact measurement model. Journal of the association for information systems, 9(7), 18.
Gelderman, M. (1998). The relation between user satisfaction, usage of information systems and performance. Information & management, 34(1), 11-18.
Hair, J., Anderson, R., Tatham, R., & Black, W. (1998). multivariate data analysis. 5th Edn Prentice Hall International. Upper Saddle River, NJ.
Halawi, L. A., McCarthy, R. V., & Aronson, J. E. (2008). An empirical investigation of knowledge management systems' success. Journal of Computer Information Systems, 48(2), 121-135.
Igbaria, M., & Tan, M. (1997). The consequences of information technology acceptance on subsequent individual performance. Information & management, 32(3), 113-121.
Iivari, J. (2005). An empirical test of the DeLone-McLean model of information system success. ACM SIGMIS Database: the DATABASE for Advances in Information Systems, 36(2), 8-27.
liputan6. (2024). Ciri-Ciri Generasi Milenial, Karakteristik Unik yang Membentuk Era Digital. Liputan 6. https://www.liputan6.com/feeds/read/5813052/ciri-ciri-generasi-milenial-karakteristik-unik-yang-membentuk-era-digital?page=11
Nakayama, M., & Chen, C. C. (2022). Digital distractions and remote work: A balancing act at home. Information Resources Management Journal (IRMJ), 35(1), 1-17.
Petter, S., DeLone, W., & McLean, E. (2008). Measuring information systems success: models, dimensions, measures, and interrelationships. European Journal of Information Systems, 17(3), 236-263.
Rai, A., Lang, S. S., & Welker, R. B. (2002). Assessing the validity of IS success models: An empirical test and theoretical analysis. Information Systems Research, 13(1), 50-69.
Roldán, J. L., & Leal, A. (2003). A Validation Test of an Adaptation of the DeLone and McLean's Model in the Spanish EIS Field. In Critical reflections on information systems: A systemic approach (pp. 66-84). IGI Global Scientific Publishing.
Schaupp, L. C., Bélanger, F., & Fan, W. (2009). Examining the success of websites beyond e-commerce: An extension of the IS success model. Journal of Computer Information Systems, 49(4), 42-52.
Seddon, P., & Kiew, M.-Y. (1996). A partial test and development of DeLone and McLean's model of IS success. Australasian Journal of Information Systems, 4(1).
Sedera, D., Gable, G., & Chan, T. (2004). A factor and structural equation analysis of the enterprise systems success measurement model. Proceedings of the 10th Americas conference on information systems,
Wang, X. W., Teo, H.-H., Wei, K. K., Sia, C.-L., & Lee, M. K. (2003). Effects of learning capacity and knowledge base on executive decision formation for IT adoption: an empirical study of small and medium-sized organizations. ECIS,
Yuthas, K., & Young, S. T. (1998). Material matters: Assessing the effectiveness of materials management IS. Information & management, 33(3), 115-124.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Angelia Pribadi (Author)
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
