FAKTOR-FAKTOR YANG MEMPENGARUHI PEMAKAIAN SISTEM INFORMASI AKUNTANSI DENGAN KEPUASAN PEMAKAI SEBAGAI VARIABEL MEDIASI (STUDI KASUS PADA PT ALATAS MARINE & LOGISTIC SERVICES)
    Volume: Vol. 1, No. 2, September 2017
    Penulis: Nana Rahmawati, Dian Saripujiana, Kartini Rahmatillah date: 2017-11-29

    This study is aimed to verify the influence of user involvement in system development, personnel capabilities of accounting information systems, top management support, the formalization of the development, user education and training programs, and user satisfaction as an intervening variable to the use of accounting information system. The samples were 34 employees of PT. Alatas Marine Services and PT. Alatas Logistic Services. The research method used multiple linear regression and path analysis with SPSS version 16.0. The results of this study indicated that factors involvement of users, top management support, the formalization of information systems development, education and training programs can directly affect the system usage. While indirectly through intervening variable, only the personnel capabilities that can affect the use of accounting information systems.

    Keywords :      system usage, user satisfaction, user involvement, personnel capabilities, top management support, the formalization of system development, education and training users on the system.

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