The Impact of Accounting Information System on User Satisfaction: Empirical Studies on Local Government Bank

Document Type: Research Paper


1 Associate Professor, Accounting Department, Faculty of Economic and Business, Universitas Sumatera Utara, Indonesia.

2 MSc., Accounting Department, Faculty of Economic and Business, Universitas Sumatera Utara, Indonesia.

3 Professor, Accounting Department, Faculty of Economic and Business, Universitas Sumatera Utara, Indonesia.

4 Associate Professor, Economic Development, Rural Regional Planning, Universitas Sumatera Utara, Indonesia.


This study aims at investigating the factors that affect a user’s satisfaction of accounting information systems based on the quality and the perceived usefulness of such systems, and the quality of data involved. The paper analyses the given factors on data collected from Bank Sumut,  Indonesia. In addition, this research also aims to find out whether the influence of perceived ease of use can be utilized as a moderating variable or not. the research is quantitative in terms of methodology and the sample pool consists of 112 people. The data used is primary data, which has been collected through the distribution of a questionnaire. Data has been analyzed through the Multiple Linear Regression and moderator test has been done using the Eviews 9 and SPSS software. The results contained in this study show that the variables can influence the accounting information system (AIS) user satisfaction significantly and that the information system quality plays an important role in the process. In addition, the quality of information systems, the information quality and perceived usefulness simultaneously affect the AIS of user satisfaction.


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