Influence of human resources to the effect of system quality and information quality on the user satisfaction of accrual-based accounting system

• Autores: Iskandar Muda, Ade Afrina Erlina
• Localización: Contaduría y administración, ISSN 0186-1042, ISSN-e 2448-8410, Vol. 64, Nº. 2, 2019
• Idioma: inglés
• Títulos paralelos:
  • Influencia de los recursos humanos en el efecto de la calidad del sistema y la calidad de la información en la satisfacción del usuario del sistema contable basado en valores devengados
• Enlaces
  • Texto completo (pdf)
• Resumen
  • español

    El propósito de este estudio es examinar el efecto de la calidad del sistema y la calidad de la información en la Satisfacción del Usuario por la aplicación en las Instituciones del Sistema de Contabilidad por Devengo moderadas por la calidad de los Recursos Humanos en las unidades de trabajo de socios de servicio en Indonesia. La población de este estudio consistió de 209 unidades de trabajo. La muestra se realizó con el uso del método sensus con datos básicos recolectados mediante cuestionarios. Los datos fueron luego analizados con el uso de Cuadrados Mínimos Parciales del Modelaje Estructural de Ecuaciones. Los resultados mostraron que la calidad del sistema, de la información y de los recursos humanos tenían un importante efecto positivo en la Satisfacción del Usuario por la aplicación en las Instituciones del Sistema Contable por Devengo. La calidad de los Recursos Humanos como la variable moderadora pudo moderar la relación de la calidad del sistema y la calidad de la información con la Satisfacción del Usuario por la aplicación en las Instituciones del Sistema Contable por Devengo.

  • English

    The purpose of this study is to examine the effect of system quality and information quality on the User satisfaction of The Accrual-Based Accounting System of Institutions application moderated by Human Resources Quality in service partner work units of the Indonesia. The population of this study consisted of 209 work units. The sampling was conducted by using sensus method using the primary data collected through questionnaires. The data were then analyzed by using the Structural Equation Modelling-Partial Least Squares. The results showed that the quality of system, information, and human resources had a significant positive effect on the User satisfaction of Accrual-Based Accounting System of Institutions application. The Human Resources quality as the moderating variable was able to moderate the relationship between the system quality and information quality in the User satisfaction of Accrual-Based Accounting System of Institutions application.

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