PERAN MEDIASI PERCEIVED USEFULLNESS TERHADAP KEPUASAN END-USER SISTEM INFORMASI AKUNTANSI DITINJAU DARI ASPEK KUALITAS SISTEM, KUALITAS INFORMASI, SERVICE QUALITY, DAN EASY OF USE

Abstrak

The purpose of this study was to analyse the effect of information system quality, service quality, and ease of use on end-user satisfaction through perceived usefulness. Respondents in this study were 280 MSME players in Sragen. Data analysis in this study used path analysis and Sobel test. This study concluded (1) information system quality, service quality, and easy of use have a significant positive effect on perceived usefulness, while information quality has an insignificant positive effect. (2) the direct effect of information system quality, service quality, and perceived usefulness on end-user satisfaction shows positive and significant results, while easy of use has a positive and insignificant effect. (3) The results of testing indirect effects show that the indirect effect of information system quality, information quality and service quality on end-user satisfaction through perceived usefulness is significant while the indirect effect of easy of use on end-user satisfaction through perceived usefulness is not significant. The implication of this finding is to increase end-user satisfaction of Accounting Information Systems for MSME players in Sragen.