PENGARUH KEPERCAYAAN DAN KEPUASAN PENGGUNA SERTA KUALITAS SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN AKUNTANSI

Abstract

Financial statements are the products of accountants. One of the dominant factors that influence the performance of accountants in processing financial statements is the Accounting Information System (AIS) technology used. Several factors that influence AIS technology in producing financial statements are (1) AIS users' trust and satisfaction, (2) the quality of AIS used, and (3) AIS users' expectation. The objective of this research was to study the effect of the three factors on the performance of accountants with users' expectation as a reference variable. This research was quantitative with purposive / judgment sampling and its data were analyzed with multiple linear regression analysis and path analysis. It was found that AIS users' trust and satisfaction, the quality of AIS and AIS users' expectation as a reference variable had a positive effect on the performance of accountants. This research showed that companies should pay more attention to AIS users' trust and satisfaction and the quality of AIS in improving the performance of accountants through increasing the ability of accounting software, so that accountants would perform their tasks better for the benefits of the companies.
Key words: trust, satisfaction, quality, accounting information systems, performance of accountants.