antecedence of user satisfaction in management accounting

* Politeknik Negeri Medan – Indonesia and Padjadjaran University

ANTECEDENCE OF USER SATISFACTION INMANAGEMENT ACCOUNTING INFORMATION

SYSTEMS QUALITY: USER INVOLVEMENT AND USERCOMPETENCY (SURVEY OF INDONESIA

MANUFACTURE COMPANY MANAGERS)

Ilham Hidayah Napitupulu*

Abstract: Management accounting information system (MAIS) was instrumental infacilitating the continuity of the organization affected and influenced the patterns of interactionindiverse organizations. MAIS refers to things that are normative, but when MAIS implementedhave consequences that no one expected or unexpected, this is because in the context of socialorganizations and are not well understood by the user. To avoid incomprehension, theninvolvement and competence of user can bridge these problems. This research was conducted onthe operational manager of the manufacturing company in Indonesia by using explanatorysurvey approach. Data testing analysis using SPSS-based. The results obtained that the usersinvolvement and user competency of information systems affect the quality of MAIS. Also foundthat the quality of MAIS be intervening between the involevement and competence of usersagainst the user’s satisfaction. However, the influence of the involvment and competency ofthe user against the user satisfaction directly did not exhibit significant influence.Keywords: Management Accounting Information Systems, User Satisfaction, UserInvolvement and User Competency.

1. INTRODUCTION

Technically the information system is a set of interrelated components in collecting,processing, storing and distributing information to support decision making andcontrol in an organization (Laudon & Laudon, 2012). Information systems alsointegrate sub system either physical or non-physical interconnected (O’Brien &Marrakech, 2010) and work together harmoniously to achieve an objective that isprocess data into information that is useful (Susanto, 2008).

The concept of integrated information systems are increasingly instrumental inbusiness entities (Nookabadi & Middle, 2006), because of the integrated informationsystem indicates the success of the Organization’s information system (Whitten &Bentley, 2007). In industry hospital, integration becomes a decisive factor of successin supporting the work to cooperation between health care providers (Hasselbring,

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2000), administration, financing and managing the rocess of patient care (Yucel etal., 2011). On the venture capital industry, integration to facilitate the managementof the development partnership (Davila & Foster,2005). On the manufacturingindustry and the food industry, quality system resulting from the integration betweensubsystem (Nookabadi & Middle, 2006), done for the entire production and logistics,supply chain (Gimenez, 2006). Integrate supply chain process is avaluable capabilityleads to increased business value (Ghobakhloo et al., 2011).

The accounting information system of an organization has two major subsystems, namely financial accounting information system and managementaccounting information system (Wilkinson et al., 2000; Hansen & Mowen, 2007).Both of these sub systems are distinguished on the purpose, the nature of theinput and the type of process used to transform input into output (Hansen &Mowen, 2007). Financial accounting information system collects and processes thetransaction data and then transmit financial information to interested parties (Kiesoet al., 2011), the main external corporate parties (Hansen & Mowen, 2007). MAISproduce information to assist managers, executives and workers in decision-makingto manage organizations (Hansen & Mowen, 2007; Kaplan & Atkinson, 1998), goodshort-term decisions and long term (Mia & Patiar, 2001; Hamdan, 2012).

Managers use the MAIS to find more specific information which helps them tostrengthen information on strategic issues from informal sources (Åhlström &Karlsson, 1996; Heidmann et al., 2008), can also be used to give the company acompetitive advantage (McLeod & Schell, 2009). All of the easily obtained whenentities have an integrated concept of MAIS (Wilkinson, 1989), both physical andnon-physical harmoniously interconnected (Susanto, 2008), so that it can improvethe performance of business units (Chapman & Kihn, 2009). MAIS should considerthis the nature of the information that corresponds to a particular organization,the methods used for the transmission of data and information (Napitupulu, 2015).

MAIS refers to things that are normative, but when implemented haveconsequences that no one expected or unexpected, this is because in the context ofsocial organizations and are not well understood by users (Lawrence et al, 1997).To avoid incomprehension users, resulting in information systems quality, thenthe user involvement (Stair & Reynolds, 2010), and user competence of informationsystem (O’Brien & Marakas, 2010) can bridge these problems.

2. LITERATURE REVIEW

2.1. Management Accounting Information Systems Quality and user Satisfactionof Information Systems

User satisfaction is important and is a major thought for donations of informationsystem quality (Melchor & Julian, 2008). Information systems are said to be

Antecedence of User Satisfaction in Management Accounting Information... � 563

qualified if the user of information system using information systems availablein the company and was satisfied on information systems used (Bukhari, 2005).User satisfaction also depends on the quality of information system in helpingusers accomplish tasks and based on the intensity of use (Weber, 1997; Stair &Reynolds, 2010). So, measuring the satisfaction of users of the information systemcan be done by looking at the user’s relationship with the harmonization of theinformation systems staff, the quality of information and the reliability of theinformation system itself to assist the user in completing the work (Ong et al.,2009).

Thus, it can be proven that the satisfaction of users of information system asseen from the view point of the user when the user’s expectations (Fisher, 2001).This is in line with the theory of expectation of Victor H. Vroom, that strongtendency to act in a certain way depends on the strength of hope where the actionwill be followed by a specific output and on the attractiveness of the output for theindividual (Robbins, 2007). The impact on individual output will be good whenthe user feels the satisfaction of quality information that is generated by theinformation system quality (DeLone & McLean, 1992, 2003).

Seddon & Kiev (1996) and Rai et al. (2002) test of system success Delone& Mclean model. Other researchers that proved the influence of thequality of information systems to the user satisfaction, such as Wixom &Todd (2005); Dastgir & Mortezaie (2012); Aggelidis & Chatzoglou (2012) andChang et al. (2012). Specifically in the context of MAIS, research done Mia &Patiar (2001) and Hamdan (2012) found that managers were satisfied when usingMAIS to take short-term and long-term decisions. User when MAIS also felt thesatisfaction of producing quality information, such as the accuracy of theinformation, timeliness, and relevance (Fleischman et al., 2010), good financialinformation as well as information on non financial (Weisenfeld & Killough,2001).

Characteristics of information systems quality such as efficiency (Stair &Reynolds, 2010), reliability, integration and flexibility (Susanto, 2008; Ong et al.,2009; Wixom & Todd, 2005). Information system that combines technical efficiencywith sensitivity to the needs of your organization and users can affect jobsatisfaction and higher productivity (Laudon & Laudon, 2012). If the user is notsatisfied with the integration of the information system, the information systemwill not be used and user generated information is also not used correctly (Ribiereet al., 1999). So too with the inflexible information systems will affect usersatisfaction, because the information systems that is not easy to use will hinderthe effectiveness of completed jobs (Wixom & Todd, 2005). Thus, the design of theinformation system should be useful for all those who need it (Kendal & Kendal,2011).


2.2. User Involvement and Quality of Management Accounting InformationSystems

User involvement has a positive effect on the success of a system (Tait &Vessey,1988; Stair & Reynolds,2010), if administered correctly (Magnusson et al.,2003), be it in the design and implementation of information systems (Rupo, 2013).The user involved that the company can achieve strategic goals and achieve acompetitive advantage (McLeod & Schell, 2009).

User involvement is a good approach to give responsibility and authority indecisions on its own users about operations (Warren et al., 2009). User involvementis useful and has a positive effect on the quality of information systems and usersatisfaction (Kujala, 2003). User involvement also makes the user feel moreappreciated (Magnusson, 2003). So, psychologically user involvement in thedevelopment of information systems will enhance the use of the system andincrease user satisfaction (Valusek & Fryback, 1987).

Thus, the involvement of users became an important factor in the design andimplementation of information systems, since user involvement can enhance theuse of the information system (Tait & Vessey, 1988; Choe, 1996; Baraoudi et al.,1996; Soegiharto, 2001; Rupo, 2013). More Rouibah et al. (2009) says, whenorganizations provide confidence involving the user, the use of information systemswill be increasingly on the rise.

2.3. User Competence of Information System and Management AccountingInformation Systems Quality

User competence of information system is an important factor in the success ofaccounting information systems (Daoud & Triki, 2013). Human resourcescompetence consists of knowledge, skills and abilities (Yukl, 2010; Moeller, 2011;Stewart & Brown, 2011). If the human resources involved are not qualified, theninformation system can not follow normal development procedures in a company(Tait & Vessey, 1988).

Employee knowledge about information systems be the deciding factor toincreasing the quality of corporate information systems or the success (Thong, 1999;Sedera et al., 2010). Thus, knowledge, skill and ingenuity of the individual staffinvolved will be veryimportant (Ward & Peppard, 2002), because a competentpersonal are equally important with information systems appropriate for thecompany (Xu, 2009). Combining the knowledge and expertise users can be leadsto a better solution (Laudon & Laudon, 2012), so that information systems canbenefit your organization if the employee contributed his knowledge (O’Brien &Marrakech, 2010), where personal presence can help other users to use theinformation system correctly (Soegiharto, 2001). The success of the application ofaccounting information system can be described as a series of complex, interrelated


activities require participants to have technical and managerial skills to resolveproblems that arise (Sori, 2009).

2.4. User Involvement and User Satisfaction

User involvement can increase user satisfaction (Davis & Olsom,1985).Psychologically user involvement in the design of information systems will enhancethe use of the system and increase user satisfaction (Valusek & Fryback, 1987).You will feel the satisfaction of seeing information system because you can designand develop it, so as to make a significant business impact (Dennis et al., 2009).Kujala (2003) also says that user involvement is useful and has a positive effect onthe quality of information systems and user satisfaction.

Proactive users in the development of information systems can affect andimprove user satisfaction of information system (Choe, 1996; Baraoudi et al., 1996)and the productivity of the Organization (Martin Sons & Chong, 1999). Thus, itprovides managers with a system in real time and engage them through out theprocess will increase the satisfaction with the accounting information system(Weisenfeld et al., 2001). It is also emphasized in the study of Rouibah et al. (2009),that user involvement affects user satisfaction while having an indirect effect.

2.5. The User Competence of Information Systems and User Satisfaction

Training and development to enhance skills can improve employee satisfactionwith their jobs and working conditions (Stewart & Brown, 2011). In terms of theuse of information systems, you will experience the satisfaction of seeing systemdesigned and developed to make a significant business impact, while knowing thatthe unique skills that you have helped make it happen (Dennis et al., 2009).Knowledge, skills and creativity of individual staff will be critical to satisfy users(Ward & Peppard, 2002).

Satisfaction of the use of information systems can be seen from the user’srelationship with staff information system (Weber, 1999). User relationships withstaff of the information systems is a must-have competence, since that isthe interpersonal skills to communicate and resolve conflicts (Daft, 2010). Mahmoodet al. (2000) found apositive result on the user’s skill against the influence of thesatisfaction of end users of information technology. Soegiharto (2001) also suggeststhat the existence of indirect influences between the personal ability of informationsystems to the satisfaction of the users.

Based on theoretical frameworks are used, then the hypothesis of thisresearch is:

H1: Quality of MAIS influence on user satisfaction.H2: User Involvement affects the quality of MAIS.


H3: Information system Users Competence on quality of MAIS.H4: User Involvement affects user satisfaction.H5: Information system Users Competence to user satisfaction.H6: User Involvement affects user satisfaction through the quality of MAIS.H7: Information system Users Competence to user satisfaction through the

quality of MAIS.

3. METHOD

The research methods used is explanatory survey method, which explainsthecausal relationships among variables through correlations and hypothesistesting (Singarimbun & Effendi, 1995). The survey method is used to get data froma particular place that is natural (not man-made), but research conducted intreatment data collection, for example by passing the test, questionnaire, structuredinterviews and so forth (Sugiyono, 2011). The survey was conducted togather factsthrough the questions to those who intended to help answer the hypothesis ofresearch as a source of information about the involvement of users, informationsystem user competence, quality and user satisfaction of MAIS informationsystems.

3.1. Sample and Data Collection

The population of this research is the Operations Manager at a manufacturingcompany in the Medan city of Indonesia and surrounding areas who have usedcomputer based accounting information system. Selection of the target respondentscaused operational managers in carrying out their daily duties using informationsystems and need to take decisions with respect to their daily tasks.

Samples were determined using simple random sampling. As for the detailsof the respondent as follows:

Table 1Number of Respondents

No. Description The amount of %

1 Number of Questionnaires distributed 2682 Number of Questionnaires returned 139 51.87%3 Number of Questionnaires That can be processed 97 41.27%

3.2. Data Analysis

3.2.1. Testing Instrument

Ordinal scale, the research data obtained by questionnaire to the respondent andthe respondent’s answer is a measure that will be tested. All data obtained from


the respondents in advance done validity and reliability test in order to describeprecisely the concept being measured. Validity and reliability test using programaid Statistical Product and Service Solutions (SPSS).

3.2.2. Test of Hypothesis

Hypotheses test using path analysis. Hypothesis testing using the help of SPSS.All the variables that have interval observed scale data, but if the data is not yetscale intervals, then the data is converted by Method of Successive Intervals usingthe first (Sarwono,2012). Statistical testing in advance determined regressionequation formula. As for the equation of a regression equation has two researchstructures, namely:

Structural Equation 1: Y = PY.X1 + PY.X 2 + e

Structural Equation 2: Z = PZ.Y + PZ.X1 + PZ.X2 + e

Where PY.X1 marked p1 and PY.X2 marked p2. For PZ.Y marked p3, PZ.X1marked p4 and PZ.X2 marked p5. The value of the coefficient of each sub sectionstructural component values seen in the beta standardized coefficients. Path analysisbetween intervening variables that have variables, each value will be multipliedby the beta coefficients, i.e. the influence of component user involvement on usersatisfaction through the quality of MAIS and the influence of the user competenceof information system on user satisfaction through the quality of MAIS.

To determine the level of partially significant between independent variablewith dependent variable, then the hypothesis should be tested with t-test on asignificant level of a=5%. Next up is taken decision, accepted or hypothesis that isturned by means of comparing the significant value gained the statistical test resultswith significant value specified by 5%.

4. RESULT AND DISCUSSION

4.1. Result

The user involvement and users competency contribution with the quality ofMAIS is R Square Value 46,3%. This means that contributions influence variable ofuser involvement and users competency against MAIS quality is 46,3%. The restamounted to 53.7% explained by other variables that are not included in thisresearch model. And Contribution of variable quality of MAIS, user involvementand user competence against the user satisfaction of information systems of R Squarevalue of 67.3%. Contribution of variable quality of MAIS, user Involvement andUser competence against the user satisfaction of 67.3%, while the remaining 32.7%is explained by other variables that are not included in the research model. Statisticaltest results can be shown in the following table:


Table 2Statistical Test

Dependent Varible Independent Variable R2 (R Square) Beta - SignificancyStandardizedCoefficients

Quality of Management User Involvement 0.463 or 0.214 0.006Accounting Information 46.3%Systems User Competency 0.625 0.000User Satisfaction of User Involvement 0.673 or 0.034 0.580Information Systems 67.3%

User Competency 0.090 0.252Quality of Management 0.749 0.000Accounting InformationSystems

From the table can be explained that the influence value of PY.X1(user involvement influence to MAIS quality) of 0,214 (at 21.4%) with a significantvalue of 0.006, and the value of PY.X2 (user competencies influence on MAISquality) of 0.625 (62.5%) with a significant value of 0.000 directly, meaning thatuser involvement and users competency had a significant positive influenceon MAIS quality. Next, be explained that the PZ.Y (the influence of MAIS qualityagainst user satisfaction) has the value positive influence significantly the valueof beta standardized coefficients of 74,9% and significance value 0.000. To test thePZ.X1 (user involvement on user satisfaction) and PZ.X2 (the influenceuser’s competence on user satisfaction) views on the value of beta coefficients, i.e.component amounting to p4 3.4% with significant value 0,580 and p5 for 9% witha significant value of 0.252, meaning that user involvement and usercompetence positively, but no effect significantly to user satisfaction.

Results of the study can be visualized as shown below :

Picture 1 : Research model


For the indirect influence of the variable user involvement on user satisfactionthrough MAIS quality can be determined by multiplying the value of p1 and p3value. The value of p1 and p3 value amounting to 0,214 and 0.749, thus indirectlyinfluence the value of user involvement to wards the satisfaction of users of 0,160(0,214x0,749). The influence of indirect significance value of 0.000. Thus, the indirectinfluence showed significant effects. While the total value of the influence of userinvolvement towards the users satisfaction of 0,194 (0,034+0,160). Indirect influencetest results has received a research hypothesis.

The indirect influence of users involvement of user satisfaction is greater whencompared to its direct influence, thus it can be said that the variable MAIS qualitycan be intervening variable in terms of user involvement affect the usersatisfaction of information systems.

Direct influence of users competence against the user satisfaction (p5) obtainedfrom beta standardized coefficients values of 0,090 with significant value of 0,252. Thissuggests that the positive effect of user competence but it is not significant to theuser satisfaction of 9.0%. Indirect influence the user competence gainst the usersatisfaction through MAIS quality can be calculated by multiplying the value ofp2 and p3 value. The Value of p2 and p3 value each 0.625 and 0.749, then the valueof the indirect influence of user competence on user satisfaction of 0,468 (0,625 x0,749). The total value of the influence of user competence against the usersatisfaction of 0,558 (0,090+0,468). Thus, the MAIS quality could be interveningvariable user competency affects user satisfaction.

4.2. Discussion

4.2.1. The Users Involvement and MAIS Quality

Statistical tests show support the hypotheses that have been built. Hypothesis (H1)user involvement affects the quality of MAIS. The results showed the usersinvolvement in the systems development is indispensable, since user involvementwill give impetus to the user for more excitement using systems that have beenbuilt. This study supports the results of the research conducted Tait & Vessey (1988),Choe (1996), Baroudi et al. (1996), Soegiharto (2001) and Rouibah et al. (2009). Whenorganizations provide confidence involving the user, the system will use increasing(Rouibah et al., 2009). However, the influence of this research is fairly small.

The cause of the small influences due to the intensity of involvement of eachof the managers at the company were not so high. The evident from the questionairedistributed, only 54.80% of managers often and always involved when thedevelopment of information systems. Operational Manager requested toexplain the daily duties and asked to explain the information generated andthe need is still very small.


Operational managers who were asked to explain a habit (culture) and theworking environment is also very low, while the habit within the company isthe basis in the development of an appropriate information system for a company.Next, the operations manager who was asked to describe the characteristics ofusers of information systems are also very small. Characteristics of system usersis as a consideration within the company when developing information systems,since not all users of information systems have the same ability touse information systems are built. When the user is involved, meaninginformation systems will introduce a system of information that will be usedearly, so that when application run the system will more easily acceptable.The intensity of the developers of information systems asking it to usersshould be higher, because of the operational managers who will use informationsystems.

4.2.2. Information System user Competence and Quality of MAIS

Results of this study supports the results of the research conducted Choe(1996) that the use of information systems can be affected due to the abilityof the personnel. Profitable for the firm has at least one personnel withhigh ability on information systems used the company, because it can helpother users to use the information systems correctly (Soegiharto, 2001). Themanagers had the insight to the use of the system, meaning that each operationsmanager in the company have the ability to use the information systems thathave been built. The managers could be agree if information systems assist theirwork.

To be a good Manager, it Operations Manager (low and middle manager) ortop managers qualified competence is required, so that many manufacturingcompanies in the Medan city of Indonesia using psychological test and potentialacademic test to looked at the competence of a person to be appointed manager.As it known that competency is a performance level that indicates the effectiveapplication of knowledge, skills and abilities (Funk, 2005).

Combining the knowledge and expertise of users will lead to a better solution(Laudon & Laudon, 2012). So, it is not advantageous to the organization if theemployee fails to contribute their knowledge (O’Brein & Marakas, 2010). Thesystem is a tool, while running or input are human, so the success of informationsystem depends on the users want to use them appropriately or not (Salim, 2010).When there is a change in the company’s information systems, users often havedifficulty leaving process and old habits into new processes, then to overcome ithappens and so that the process runs effectively, the company will conduct thetraining. Training and development of human resources is one of the tools in theenterprise to enhance the competence of the user.


4.2.3. The MAIS Quality and user Satisfaction of Information Systems

Positive influence that in line with the value coefficients has proved the hypothesisbuilt (H3). User satisfaction depends on the quality or the success of informationsystems that can help the user task completion and use of the amount and natureof the based system users (weber, 1997). In line with research DeLone & McLean(1992, 2003) and Stair & Reynolds (2010), that user satisfaction is seen in theinformation systems quality and the quality of the information generated.

The results of this research to answer the problems that come up, especiallythe problem of the information systems quality. The company’s manufacturingoperations manager of Medan city of Indonesia agree that a good informationsystem will be able to improve the working relationship between the Division andwas able to improve the company’s competitive power. However, the managerssay that their companies are still not well-integrated, the reason is because thesystem used is still not capable of presenting data to any personal needs withouthaving to relate topersonal working on data or information are needed. It meansthat the concept of information systems that are interconnected to each other andwork together in harmony to achieve a goal (Susanto, 2008) has not yet beenachieved.

Results of the study support of quality information system that can be reliedupon decision making. The managers said that when information systems generateinformation on time or when the information is needed quickly, the managers ofavailable shows the satisfaction in MAIS used. This is in line with the researchMia & Patiar (2001); Hamdan (2012) and Fleischemen et al. (2010).

4.2.4. User Involvement and users Satisfaction of Information Systems

The results of this research show the users involvement against the user satisfactiondo not affect in a significant way. Thus this study does not support the hypothesisthat have been built (H4). Little influence because of the intensity of involvementof each managers at the company were not so high or maximum yet, so the resultsof statistical tests do not show a significant direct influence. The results of thisresearch have been justified statements of Sri (2010), when the company developedof information systems either buy or build its own systems without involvinginternal teams have an impact on user satisfaction. Psychologically userinvolvement in the design of the system will increase user satisfaction(Valusek & Fryback, 1987).

Directly influence user involvement on user satisfaction do not affect in asignificant way, but indirectly the user involvement on user satisfaction throughthe MAIS quality has significant effects. Thus, this research supports hitpotesis(H6) that have been built. User involvement yet provide enough satisfaction tothe information system user if the system built haven’t been able to contribute to


the user. This research has also proven that the MAIS quality has been able to beintervening variable. In other words, that the MAIS quality was able to bridge theinfluence of user involvement on user satisfaction, previously in significant effectbecomes significant.

It has been demonstrated also that operational managers in the companymanufacturing using MAIS because of its reliability. The company’s managersresponded that a good information system will be able to increase the workingrelationship between the divisions, is able to help finish the job so as to improvethe competitive power of companies and a good information system able to supportdecision making. The involvement of influential users not directly against usersatisfaction (Rouibah et al., 2009).

4.2.5. The User Competence of Information System and User Satisfaction

The influence of the users competence against the user satisfaction has influenceis not significant. Thus, the results of this study do not support the hypothesis(H5) has been built. Research results of Mahmood et al. (2000) found a positiveinfluence users kills against the satisfaction of end users of information technologysignificantly. However, in this research showed the satisfaction perceivedoperational managers when they have used information system quality (H7). Inother words, that the quality of MAIS be intervening variable in terms of theinfluence of competence belonging to the operations manager of the informationsystems users’ satisfaction.

The users satisfaction of the information system as seen from the view point ofthe user when information systems meet the expectations of users (Fisher, 2001).The results of this research have proved, that the Operations Manager userexpectations manufacturing company have been met, because the system usedinformation produce output in a timely fashion, whenever operations managerneeds information, information systems can be used to generate the information.Managers are also satisfied because the information system used generating theoutput is effectively used and information systems adapted to the work flowmanagers.

5. CONCLUSION

Based on the results and discussion of the research described, then the results ofthe study can be concluded. User involvement and information system userscompetency, especially operational managers can improve the quality of MAIS.Psychologically when the users involved, then the use of a positive response tohave information systems that were built, thus positively impact on the use ofinformation systems. An information system to be qualified and the use ofinformation systems is increasing because the user has a good competence


especially in terms of the understanding will be an information system that wasbuilt and used in the company.

MAIS quality used users will increase the users satisfaction of informationsystems. When the system is built is able to help managers resolve job responsibilityand when managers obtain information in a timely manner as decision making,then the managers of the companies feel the satisfaction of MAIS which is currentlyin use.

User involvement and users competency is not able to increase user satisfactionwithout the use of a information system quality. Thus, a MAIS quality as a verypositive intervening between the operations manager’s involvement in thedevelopment of information systems and competences that belong to the userssatisfaction of information systems.

AcknowledgementsI would like to thank the anonymous reviewers for their vital comments on this paper. I alsowould like to thank my colleagues at Padjadjaran University – Bandung – Indonesia. Alsomany thank to my Lecture, Prof. Dr. Azhar Susanto, SE., M.Buss. However, any short comingswith this work are my own responsibility.

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