DETERMINANT OF USER SATISFACTION MANAGEMENT AND ACCOUNTING INFORMATION SYSTEMS APPLICATION FOR OWNED OF STATE WEALTH BY STATE ON SCOPE OFFICE SERVICE AND DENPASAR AUCTION

Abstract

This research aims to analyze, examine, and explain the moderating role of human resource competencies on the effect of system quality, information quality and service quality on user satisfaction. This research was conducted at the office of National Wealth and Auction Service of Denpasar City. The research population is 178 employees, with data collection techniques used is questionnaire. The research sample used is 64 employees and subsequently analyzed using Structural Equation Modeling PLS. This study results indicate that service quality is the most important variable that determines user satisfaction, in addition to system quality. On the contrary, information quality cannot increase user satisfaction. On the other hand, human resources competencies is able to strengthen the role of information quality in determining user satisfaction at the office of National Wealth and Auction Service of Denpasar City. This finding provides supporting evidence which enrich the success model of information systems DeLone and McLean (2003) that apply quality systems variable, information quality and service quality to user satisfaction. Furthermore, this study incorporates human resources competencies as moderating variable.