PENGARUH KUALITAS SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA INDIVIDU DENGAN KEPUASAN PENGGUNA SEBAGAI VARIABEL INTERVENING (STUDI KASUS PADA UNIVERSITAS CIPUTRA SURABAYA)

Abstract

The purpose of this study is to analyze the influence of the quality of accounting information
system on user satisfaction, analyze the influence user satisfaction on individual performance, and
analyze the effect of accounting information system on the performance of individuals.
The study of structural equation model (SEM) by applying a model of DeLone and McLean
(1992) have been modified. The study also test the validity and reliability of indicators of service
quality and user satisfaction by adding a second order - confirmatory factor analysis (CFA). This
study analyze data from questionnaires obtained from 166 respondents who work in Ciputra
University with specified criteria user CIS and its derivatives.
Result of this study shows that the quality of the accounting information system have
significant positive influence on the user satisfaction. The study also shows that the quality of the
accounting information system have significant positive influence on the individual performance, and
the last that this study also shows that user satisfaction have significant positive influence on the
individual performance.

Keywords : Quality of accounting information system, user satisfaction, individual performance