MENILAI KESUKSESAN SISTEM INFORMASI AKUNTANSI: SPESIFIKASI ULANG DAN VALIDASI MODEL KESUKSESAN SISTEM INFORMASI DELONE & MCLEAN

DeLone and McLean�s (1992) model of information systems success has received much attention amongst researchers. This study aims to respecification and validation the DeLone & McLean model (2003) by proposing a social exchange theory for underlying changes in the direction of perceived quality...

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Bibliographic Details
Main Authors: , YANUAR NUGROHO, , Prof. Dr. Jogiyanto HM, MBA., Akt.
Format: Thesis
Published: [Yogyakarta] : Universitas Gadjah Mada 2014
Subjects:
ETD
Description
Summary:DeLone and McLean�s (1992) model of information systems success has received much attention amongst researchers. This study aims to respecification and validation the DeLone & McLean model (2003) by proposing a social exchange theory for underlying changes in the direction of perceived quality and adding perceived value variable suggested by Wang (2008). The purpose of this study is to obtain a better understanding of information system user perception when using organization�s information systems, therefore it will form a model for testing the information systems success. The primary data used in this study is collected from 102 respondents which apply accounting software in their company (end-user computing). Companies that are used as samples in this study are company that create or develop accounting software by themself. A Snowball sampling method was used to choose the respondents. 27 questioners have been released by mailed-survey that accompanied with contact-person approach. The collected-data then was analyzed with SmartPLS ver. 2.0. Structural equation modelling technique was performed to test the eleven hypothesises of this study. All of the hypothesis tested were found to be significantly supported. The model provided strong support for the relationships between perceived quality, perceived value, user satisfaction, and net benefits. Information and system quality has been shown as a proxy that affects service quality. Information quality, system quality, and service quality cause the formation of perceived value then this perceived value will affects user satisfaction and net benefits. Characteristics of information systems is an important aspect that researchers sould concern when testing the information systems success.