The Influence of Accounting Information System Quality and Perceived Usefulness on Accounting Information System (AIS) User Satisfaction (Case Study at the Head Office of the Bali Regional Development Bank)

Abstract

systems and the potential impact of information systems. Satisfaction of users of accounting information systems has an important role in the effectiveness of the use of accounting information systems. The purpose of this study was to determine and prove the effect of the quality of accounting information systems and their perceived usefulness on user satisfaction of accounting information systems. This research was conducted at the Head Office of the Bali Regional Development Bank. The total population in this study was 230. The sample was determined by purposive sampling method with a sample of 155. Data was collected using a questionnaire and the data analysis technique used was multiple linear regression analysis. Based on data analysis it was found that system quality has a positive effect on user satisfaction of accounting information systems and perceived usefulness has a significant positive effect on user satisfaction of accounting information systems. This study supports the DeLone & Mclean Information System Success Model in explaining the positive relationship between information quality and accounting information system user satisfaction and supports the Technology Acceptance Model (TAM).