ANALISA KEBERHASILAN IMPLEMENTASI SISTEM AKUNTANSI INSTANSI (SAI) DITINJAU DARI PERSEPSI INDIVIDU PENGGUNA (STUDI EMPIRIS PADA KEMENTERIAN PERINDUSTRIAN REPUBLIK INDONESIA)

Novita Anggraini, 1421031059 (2017) ANALISA KEBERHASILAN IMPLEMENTASI SISTEM AKUNTANSI INSTANSI (SAI) DITINJAU DARI PERSEPSI INDIVIDU PENGGUNA (STUDI EMPIRIS PADA KEMENTERIAN PERINDUSTRIAN REPUBLIK INDONESIA). Masters thesis, Universitas Lampung.

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Abstrak

Pengukuran keberhasilan sistem informasi akuntansi sangat penting untuk organisasi. Keberhasilan implementasi Sistem Akuntansi Instansi (SAI) berbasis akrual di lingkungan Kementerian Perindustrian berdasarkan persepsi pengguna merupakan fokus penelitian ini. Penelitian ini menggunakan Delone and Mclean Information System (IS) Success Model Updated untuk mengukur keberhasilan sistem informasi akuntansi di lingkungan Kementerian Perindustrian dengan tambahan variabel perceived self-efficacy. Responden dalam penelitian adalah pengguna software SAI yang juga merupakan penyusun laporan keuangan pada Kementerian Perindustrian Republik Indonesia. Sampel dalam penelitian ini diperoleh dengan menggunakan metode purposive judgment sampling. Pengujian hipotesis dilakukan dengan menggunakan pendekatan Partial Least Square (PLS). Hasil pengujian menunjukan bahwa tidak terdapat pengaruh yang signifikan variabel kualitas sistem, kualitas informasi, kualitas layanan dan perceived self-efficacy terhadap penggunaan sistem. Namun, hasil uji statistik juga menunjukkan bahwa terdapat pengaruh yang signifikan variabel kualitas sistem, kualitas informasi dan kualitas layanan terhadap kepuasan pengguna. Hasil pengujian ini membuktikan bahwa Delone and Mclean Information System (IS) Success Model Updated dapat digunakan dalam mengukur keberhasilan sistem akuntansi instansi berbasis akrual di lingkungan Kementerian Perindustrian meskipun tidak secara keseluruhan. Penggunaan SAI yang bersifat mandatory menyebabkan penggunaan sistem tidak dapat dijadikan sebagai ukuran keberhasilan sistem informasi akuntansi instansi. Kata kunci : Delone and Mclean Information System (IS) Success Model Updated, perceived self-efficacy dan mandatory Measuring the success of an accounting information system is essential for the Instance Accounting System in the Ministry of Industry environment based on user perception is the focus of this research. This research uses Delone and Mclean Information System (IS) Success Model Updated to measure the success of accounting information system within the Ministry of Industry with additional variable perceived self-efficacy. Respondents in the study are SAI software users who are also the compilers of financial statements at the Ministry of Industry Republic of Indonesia. The sample in this research is obtained by using purposive judgment sampling method. Hypothesis testing is done by using Partial Least Square (PLS) approach. The test results show that there is no significant effect of system quality, information quality, service quality and perceived self-efficacy against use. However, the results of statistical tests also indicate that there is a significant effect of system quality, information quality and service quality to user satisfaction. The results of this test prove that Delone and Mclean Information System (IS) Success Model Updated can be used in measuring the success of accrual system based accounting system in the Ministry of Industry, although not as a whole. The use of SAI which is mandatory causes the use of system can not be used as a measure of success of agency accounting information system. Keywords : Delone and Mclean Information System (IS) Success Model Updated, perceived self-efficacy dan mandatory

Tipe Karya Ilmiah: Tesis (Masters)
Subyek: H Ilmu Sosial = Social Sciences > HF Commerce > HF5601 Accounting
J Political Science > JS Local government Municipal government
Program Studi: Fakultas Ekonomi dan Bisnis > Magister Ilmu Akuntansi S2
Depositing User: 56431082 . Digilib
Date Deposited: 21 Jun 2017 07:13
Last Modified: 21 Jun 2017 07:13
URI: http://digilib.unila.ac.id/id/eprint/27124

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