Influence of human resources to the effect of system quality and information quality on the user satisfaction of accrual-based accounting system

Muda, Iskandar; Ade Afrina, Erlina; Muda, Iskandar; Ade Afrina, Erlina

doi:10.22201/fca.24488410e.2019.1667

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Contaduría y administración

versión impresa ISSN 0186-1042

Contad. Adm vol.64 no.2 Ciudad de México abr./jun. 2019 Epub 10-Dic-2019

https://doi.org/10.22201/fca.24488410e.2019.1667

Influence of human resources to the effect of system quality and information quality on the user satisfaction of accrual-based accounting system

Influencia de los recursos humanos en el efecto de la calidad del sistema y la calidad de la información en la satisfacción del usuario del sistema contable basado en valores devengados

Iskandar Muda¹^*

Erlina Ade Afrina¹

^¹ Universitas Sumatera Utara, Indonesia.

Abstract

The purpose of this study is to examine the effect of system quality and information quality on the User satisfaction of The Accrual-Based Accounting System of Institutions application moderated by Human Resources Quality in service partner work units of the Indonesia. The population of this study consisted of 209 work units. The sampling was conducted by using sensus method using the primary data collected through questionnaires. The data were then analyzed by using the Structural Equation Modelling-Partial Least Squares. The results showed that the quality of system, information, and human resources had a significant positive effect on the User satisfaction of Accrual-Based Accounting System of Institutions application. The Human Resources quality as the moderating variable was able to moderate the relationship between the system quality and information quality in the User satisfaction of Accrual-Based Accounting System of Institutions application.

Keywords: Accrual-Based Accounting System; System quality; Information Quality; Human Resources Quality; User Satisfaction; Institutions application

Resumen

El propósito de este estudio es examinar el efecto de la calidad del sistema y la calidad de la información en la Satisfacción del Usuario por la aplicación en las Instituciones del Sistema de Contabilidad por Devengo moderadas por la calidad de los Recursos Humanos en las unidades de trabajo de socios de servicio en Indonesia. La población de este estudio consistió de 209 unidades de trabajo. La muestra se realizó con el uso del método sensus con datos básicos recolectados mediante cuestionarios. Los datos fueron luego analizados con el uso de Cuadrados Mínimos Parciales del Modelaje Estructural de Ecuaciones. Los resultados mostraron que la calidad del sistema, de la información y de los recursos humanos tenían un importante efecto positivo en la Satisfacción del Usuario por la aplicación en las Instituciones del Sistema Contable por Devengo. La calidad de los Recursos Humanos como la variable moderadora pudo moderar la relación de la calidad del sistema y la calidad de la información con la Satisfacción del Usuario por la aplicación en las Instituciones del Sistema Contable por Devengo.

Palabras claves: Sistema contable por devengo; Calidad del sistema; Calidad de la información; Calidad de los recursos humanos; Satisfacción del usuario; Aplicación en instituciones

Introduction

The implementation of the Accrual-Based Government Accounting Standards in the ministries/institutions that began in 2015 by using the Accrual-Based Accounting System of Institutions Application. The stipulation of the regulation on the accrual-based Government Accounting Standards signed by the President required all government agencies, both at the central and regional levels, to implement the Accrual-Based Government Accounting Standards started from January 1, 2015. The legal basis of the accrual-based Government Accounting Standards is the ^{Government Regulation Number 71 of 2010 on Government Accounting Standards}. Accrual-Based Accounting System of Institutions Application is the development of the Accounting System of Proxy of Budget User which was used prior to 2015 by using the cash-based financial statements. The Accrual-Based Accounting System of Institutions application is still under development, so it often requires updates to update the existing features of the application. Given the change in the government accounting base from cash to accruals to a full accrual basis, the local financial management apparatus is required to develop an understanding in accounting. To get the competent apparatus in this field, this is not apart from the educational background, training and work experience that is owned by the financial management apparatus itself. Financial management apparatus that controls government accounting is needed in preparation and preparation of financial statements that must be prepared in an orderly manner following applicable government accounting standards. The financial statements are principally the regional government management assertions that contain and present complete financial information as a basis for the government to make economic and financial decisions and to fulfill the government’s accountability aspects in managing regional finances according to the regulatory mandate entrusted to them (^{Eriadi et al., 2018}; ^{Muda and Naibaho, 2018} & ^{Muda and Hutapea, 2018}). Regional government financial statements essentially contain all financial performance achievements during the accounting period regarding revenue and expenditure achievements, achievement of assets and liabilities growth and equity as well as a real picture of expenses and financing.

The information system user satisfaction can be used as a measurement for the success of an information system. User satisfaction then becomes a part in the development model of the success of information system. The information system that meet the needs and expectations of the users is the high-quality information system, which is fast in displaying information, actual, can be used as a consideration in decision making and suitable to the desired needs. In order to meet the needs of a good information system, it requires a good design system, as well as a good programming system and is able to ease the user by providing and developing various facilities to access the information. The key to success in satisfying users of information system is in the quality of services provided by the information system providers. The benefits of information technology in building an individual, company, and even a country are very big impact. Proven that IT can change an Individual, a company, even an organization and country (^{Winter et al, 2009}). The Information system success model that is widely used is the ^{DeLone and McLean (2003)} model which states that information quality, system quality and service quality will have a positive effect on user satisfaction^{Woodham et al., 2017}; ^{Hussain et al., 2017}; ^{Filieri et al., 2017}; ^{Lin, 2017}; ^{Efthymiou and Antoniou, 2017}; ^{Kim et al., 2017}; ^{Radu et al., 2017}; ^{Hong et al. 2017} ^{Berger et al., 2017}; ^{Carrasco et al., 2017}; ^{Yousuf and Wahab, 2017}; ^{Laumer et al., 2017}; ^{Kiran and Diljit, 2017}; ^{Balaji et al., 2017}; ^{Yang, 2017}; ^{Noutsa et al., 2017}; ^{Ryu and Lee., 2017}; ^{Cleverley et al., 2017} and ^{Kilsdonk et al., 2017}. A study conducted by ^{Iivari (2005)} that empirically tested the DeLone and McLean model, proved that the success of information system is influenced by the quality of information system and the quality of information generated from the related system. Human resources as the application users have a direct connection with the implementation of the system. Therefore, the competence of application users is a very important factor in the successful implementation of information system. The challenges faced by human resource competencies are competency methods to meet significant future challenges. In order to utilize strategies based on efficient human resource development, the needs of organizational leaders and the needs of human resource practitioners to make a number of basic decisions may face several challenges. The role of human resource management has shifted from traditional management that only manages people in organizations, to strategic human resource management to make decisions according to environmental changes that are very fast and difficult to predict. The ability of managers or managers to balance organizational changes with internal factors and external factors is the key to the success of a business activity.

The purpose of this study is to support of the Adaptive Behavior Assessment System (ABAS) Theory where quality and information quality systems impact on the User satisfaction. Almost every organization activity is currently using technology. Information technology revolution occurs in organizational activities, from manual systems to computerized systems. Simple information systems can be said to be processing data and then transforming it into information. In simple terms it can be said that a system of information and processing data, and then turn it into information. The Information System involves all organizational components related to input (data) activities, output (information), and also users. Information flow in the organization flows vertically and horizontally. The information systems and human resources involved are very important components in the success of the organization both engaged in business and non-business. The most challenging task facing the organization is the effectiveness of implementing information technology. This role requires human resources who can absorb, understand and adapt with new things. Within the scope of the information technology requires the user to be adaptive to change and progress. Information systems will never develop by themselves, but need to be supported by many factors that can be effective. The success of the development of information systems depends very much on the suitability of expectations between systems analysts, users, sponsors and customers. The development of information systems requires careful planning and implementation, to avoid rejection of the system being developed. If the information system is used optimally, it can improve the quality of information and increase user satisfaction.

Literature review

Adaptive Behavior Assessment System (ABAS) Theory

Adaptive behavior is the level of ability/effectiveness of a person in meeting the standards of personal independence and social responsibility expected for age and group culture (^{American Association on Mental Deficiency/AAMD, 1983}). Adaptive behavior is a person’s self and social maturity in carrying out everyday activities in accordance with age and related to the culture of the group and adaptive behavior is self and social maturity (^{Gresham and Elliot, 1987}; ^{Rust et al, 2004}; ^{Krichmar, 2008}; ^{Oakland and Harrison, 2011}; ^{Price et al., 2018} and ^{James et al., 2018}). Someone in carrying out general daily activities in accordance with age conditions and related to group culture. The concept of adaptive behavior:

Adaptive behavior focuses on everyday behavior.
Fulfillment of the expectations of the community & environment where the person concerned lives.
The ability to effectively cope with the conditions that are happening in the community.

The concept of social ability/adaptive behavior can be interpreted as a person’s ability to master social speech in their environment. The ability to adapt to the demands of the environment or the application of new systems that are displayed in the form of capabilities:

Independent functioning/function of independence: ability to achieve success in carrying out tasks according to age and hope.
Personal responsibility: ability monitor his personal behavior and can accept all risks from a sense of responsibility for making a decision.
Social responsibility: social adjustment to the environment, emotional development, acceptance of feelings and responsibilities around it.

In the adaptive structure the technological characteristics of the technology are reflected in features and general spirit. The use of organizational resources in the form of regulations, values, agreements so as to bring about an appropriate use attitude towards the technology of consensus level between users. The assumptions, expectations, and knowledge of people about information technology affect the acceptance of information technology applications in an organization (^{Orlikowski and Gash, 1991}; ^{Karanasios, 2018}). The gap in understanding between system users and system analysts arises due to gaps in cognitive frames. Every information processing is mediated by categorizers and imposition of concepts. These categories and concepts are actually is a model/imitation) about the world around. This model contains knowledge structures or cognition structures.

The Information System Success Model

Examining the success of an information system is an important thing for an organization which is implementing a new information system. ^{DeLone & McLean (1992)} and ^{Gao and Park (2017)} proposed a model to measure the success of information system in organizational level. DeLone and McLean proposed a theory about the success of information system known as the Delone and McLeon success model which consists of:

System quality is used for measuring the quality of system of the information technology itself.
Information quality is used for measuring the output quality of the information system.
Use is the use of the output of a system by the receiver/user.
User satisfaction is the response provided by the user in response to the use of the output of information system.
Individual impact is the effect of information on user behavior.
Organizational impact is the effect of information on organizational performance.

Factors of success of information systems in an organization because of the quality characteristics of the system itself that can be replicated, the quality of the information system output, consumption of output, user response to the information system, the influence of information systems on user habits and their influence on organizational performance. system quality and information quality, individually and together, affect the satisfaction of its users. A quality information system that can meet the needs will satisfy its users and optimize the performance of users and their organizations so that the organization will support the information system technology.

Human Resources (HR) Quality

Human resources (HR) are the people who are in an organization who contribute through their thoughts and perform various jobs in achieving the organizational goals. The contribution is the thought that they have in various activities within the organization (^{Muda and Dharsuky, 2015}, ^{Mendoza et al., 2011}; ^{Cheuk et al., 2017}; ^{Iannacci and Comford, 2017}; ^{Achamad et al., 2017}; ^{Zerbino et al. 2017}; ^{Tam et al., 2017}; ^{Hernandez-Ortega et al., 2017}; ^{Sánchez et al., 2017}; ^{Almazán et al., 2017}; ^{Alzahrani, et al., 2017}; ^{Shin et al., 2017}; ^{Horvath and Bauermeister, 2017}; ^{Hsu et al., 2017}; ^{Muda et al., 2018}; ^{Muda and Erlina, 2018} & ^{Pohan et al., 2018}). The ability of the organization to deliver its goals is determined by the quality of human resources owned by the organization. Therefore, Human Resources is one of the important elements in the organization (^{Dalimunthe et al., 2016}; ²⁰¹⁷ and ^{Gusnardi et al., 2016}). Human resource development can basically be done in various ways, but in principle, it is to increase human resource competence. Development improvements can be done through education, training, motivation and various key human resource programs Human Resources is the main pillar which supports and drives the organization in the effort to realize the vision and mission of the organization. The key to success above depends on the human resource infrastructure as follows: 1. how is the readiness of human resources to achieve the desired results. 2. how the right human with the right skills at the right place and the right cost. 3. Human resource needs. As well as the ability to adapt to changes to maintain humans who are ready for the next arrival

Conceptual framework

The conceptual framework which will be used can be described as follows:

Figure 1 Conceptual Framework

Research method

This type of research is explanatory research. An explanatory study which is a study that explains the causal relationship between research variables with hypothesis testing. In explanatory research, the approach used in this research is survey method that is research done to obtain facts about phenomena that exist in research object and searching actual and systematic information (^{Lutfi et al., 2016}; ^{Yahya et al., 2017}; ^{Syahyunan et al., 2017}; ^{Tarmizi et al., 2017}; ^{Badaruddin et al., 2017}; ^{Muda and Nurlina, 2018} and Muda et al., 2018). This research applied survey method with census sampling technique. The population in this research is the operators of Accrual-Based Accounting System of Institutions Application in the service partner work units of Indonesia with the total of 209 work units, where each work unit will be given 1 (one) questionnaire to be filled by the operators. The instrument of this research was a questionnaire designed by the researcher based on the adaptation on the research conducted by ^{Libby (2017)}; ^{Alalwan et al., (2017)}; ^{Visinescu et al., (2017)}; ^{Nasution (2016)}; ^{Lubis et al., (2016)} and ^{Muda et al., (2017)}. The variables of this research were measured by using the scale of interval measurement, through the questionnaire with a score ranging from 1 to 5. The operational definitions and measurement scale are briefly described in the following Table:

Table 1 Operational Definitions

Variable	Definition of Variable	Variable Measurement	Scale
Dependent Variable
User satisfaction of Accrual-Based Accounting System of Institutions application (Y)	The response of the users of application (operators) on Accrual-Based Accounting System of Institutions application and the output resulted from Accrual-Based Accounting System of Institutions application.	Measurement Indicators: (Nurzaimah et al., 2016; Woodham et al., 2017; Hussain et al., 2017; Filieri et al., 2017; Lin, 2017; Efthymiou and Antoniou, 2017; Kim et al., 2017; Radu et al., 2017; Hong et al. 2017 Berger et al., 2017; Carrasco et al., 2017; Yousuf and Wahab, 2017; Laumer et al., 2017; Kiran and Diljit, 2017; Balaji et al., 2017; Yang, 2017; Noutsa et al., 2017; Ryu and Lee., 2017; Cleverley et al., 2017 and Kilsdonk et al., 2017) Content Comprehensiveness Accuracy Appearance Ease of Use Pertinence	Interval
Independent Variable
System Quality (X1)	The Quality of the used Accrual-Based Accounting System of Institutions application, perceived from the perception of the users of the application (operators).	Measurement Indicators: (Petter,et al., 2013; Abdillah and Jogiyanto, 2015; Lubis et al., 2016; Libby, 2017; Alalwan et al., 2017; Visinescu et al.,2017; Hariguana et al., 2017; Wang and Lin, 2017; Vischer and Wifi et al., 2017; Visinescu et al., 2017; McKnight et al., 2017; Li et al., 2017; Hamari, et al., 2017; Chen et al., 2017; Ren et al., 2017; Luo and Chea, 2017; Uppal et al., 2017 and Shang et al., 2017) Flexibility Security Correctable Understandable Ease of Use	Interval
Information Quality (X2)	The Quality of information (output) resulted from the used Accrual-Based Accounting System of Institutions application, perceived from the perception of the users of the application (operators).	Measurement Indicators: (Rostaminezhad et al, 2013; Muda et al., 2016; Diavastisa et al., 2017; Gorla et al., 2017; Dooley et al., 2017; Tarí et al., 2017; Barata and Cunha, 2017; Liu et al., 2017; Liang et al., 2017; Sun and Teng, 2017; Gao et al., 2017; Hsieh and Lin, 2017; Libby, 2017; Alalwan et al., 2017; Visinescu et al.,2017; and Hsu et al., 2017) Accurate Trustable On time Relevant Understandable Detailed	Interval
Moderating Variable
Human Resources Quality (Z)	The ability of the operators in performing their tasks in financial management.	Measurement Indicators: (Mendoza et al., 2011; Cheuk et al., 2017; Iannacci and Comford, 2017; Zerbino et al. 2017; Tam et al., 2017; Hernandez-Ortega et al., 2017; Sánchez et al., 2017; Almazán et al., 2017; Alzahrani, et al., 2017; Shin et al., 2017; Horvath and Bauermeister, 2017 and Hsu et al., 2017) Educational Background Experience Training Comprehension in Accounting Professionalism	Interval

The data analysis used in this research was Partial Least Square (PLS)approach. PLS is a component- or variance-based equation model of Structural Equation Modelling (SEM). PLS is an alternative approach that shifts from the Covarian-based to variance-based SEM approach (^{Ghozali and Latan, 2015}). This SEM test used SmartPLS version 3.0 program.

Results and discussion

Measurement Model (Outer Model)

The measurement model was used to test the validity of the construct and the reliability of the instrument (^{Abdillah and Jogiyanto, 2015}; ^{Tarmizi et al., 2016} & ^{Sihombing et al., 2017}). The validity test of the construct used two methods, they were convergent validity and discriminant validity, while the reliability test of the construct used composite reliability (^{Sirojuzilam et al, 2016} & ²⁰¹⁷).

Convergent Validity

An indicator is said to be valid if it has a loadings factor of more than 0,5 and an average variance extracted (AVE) value of more than 0,50 towards the target construct (^{Muda and Hasibuan, 2018}). The AVE values from the result of PLS Algorithm of SmartPLS program can be seen in the following Table 2:

Table 2 Average Variance Extracted (AVE) Values

Variable	Average Variance Extracted (AVE)	Information
System Quality (X1)	0.669	Valid
Information Quality (X2)	0.653	Valid
Human Resources Quality (Z)	0.795	Valid
User Satisfaction (Y)	0.607	Valid
Human Resources Quality*System Quality	0.585	Valid
Human Resources Quality*Information Quality	0.626	Valid