The Influence of User Involvement, Organizational Culture, User

Competence on the Quality of Accounting

Information Systems

Abstract: This study aims to determine the effect of User Engagement,

Organizational Culture and User Competence on the Quality of Accounting
Information Systems. This research was conducted at PT Arista Jaya in South
Sulawesi Province. The sampling technique using purposive sampling method
with a total sample of 62 respondents. The main data collection through the
distribution of questionnaires with data analysis techniques using SmartPLS. The
result is that all variables have a positive and significant influence. The findings
on the user involvement variable are still lacking in the design and development
of the system so the company must increase training of employees. The findings
of this study provide thoughts and input regarding the ability, organizational
culture, and user competencies of the quality of the company's accounting
information system.

Keywords: User Involvement, Organizational Culture, User Competencies,

Quality of Accounting Information Systems

Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh Keterlibatan

Pengguna, Budaya organisasi dan Kompetensi Pengguna terhadap Kualitas
Sistem Informasi Akuntansi. Penelitian ini dilakukan di PT Arista Jaya di Provinsi
Sulawesi Selatan. Teknik pengambilan sampel dengan metode purposive sampling
dengan jumlah sampel sebanyak 62 responden. Pengumpulan data utama melalui
penyebaran kuesioner dengan teknik analisis data menggunakan SmartPLS.
Hasilnya semua variabel memiliki pengaruh positif dan signifikan. Temuan pada
variabel keterlibatan pengguna masih kurang dalam desain dan pengembangan
sistem sehingga pihak perusahaan harus meningkatkan pelatihan terhadap
karyawan. Temuan dari penelitian ini memberikan pemikiran dan masukan
mengenai kemampuan, budaya organisasi, serta kompetensi pengguna terhadap
kualitas system informasi akuntansi perusahaan. perusahaan.
Kata kunci: Keterlibatan Pengguna, Budaya Organisasi, Kompetensi
Pengguna, Kualitas Sistem Informasi Akuntansi

1. Introduction
In the current era of globalization, information technology has developed very rapidly. The
company uses information technology as the main requirement to support the company's progress.
The development of quality information systems is not only determined by the sophistication of the

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system but also determined by its compatibility with system users (Kusumastuti and Irwandi, 2012).
Information technology in a company helps provide information quickly in accordance with the needs
of managers in decision making. Information technology brings up a system that we can call an
information system, the need for information accompanied by the rapid development of information
technology requires companies to carry out their activities using computerization so that the resulting
data can be trusted, accurate, and precise.
The use of computer technology in the company is very helpful for the company, but in the case
of implementation it will not be free from problems such as the system used in the company is not in
accordance with the company's circumstances, or the users do not understand how to operate the
system so that it is not in accordance with company goals . Conversely a company that is already large
but still uses a simple information system will not be able to meet the needs of the company. The
sophistication of the existing technology will have no meaning if in the planning of the system does
not pay attention to the human factor as a user of the system, it can be ensured that there will be many
obstacles caused by mismatches between the technology used and its users.
The system used can be either manually using paper, computerized automatically or a
combination of the two. It's just that the accounting information system only processes financial data
so that the information presented by the accounting information system is information that involves
monetary elements only in the form of financial statements. SIA collects data in the form of
transactions that occur in the company such as purchase transactions, sales transactions, cash
disbursement transactions and cash receipt transactions. SIA must also have quality criteria where the
results of the SIA in the form of financial statements truly describe and present the condition of the
company so that when used as a basis for decision making will produce decisions that are right on
target.
One factor that influences the accounting information system is user participation. User
participation or involvement is very influential on the growth and development of the company. Good
or bad performance of an information system, can be seen from the satisfaction of users of the
information system itself. Meiryani (2014) examines the influence of user involvement on the Quality
of Accounting information systems stating that accounting information system user participation at
the University of West Java is good but there are still some shortcomings to the participation of
information system users because of the lack of users involved in the process of making or developing
information systems. This is caused by ignorance of information system users or other factors. So the
system is sometimes not made according to employee needs or working conditions in the field. The
results showed that the participation of users of information systems has a positive and significant
effect on the Quality of Accounting information systems.
Factors that can affect the Quality of Accounting information systems are user involvement.
User involvement is very influential on the growth and development of the company. Good or bad
performance of an information system, can be seen from the satisfaction of users of the information

2
system itself. Meiryani (2014) examines the influence of user involvement on the Quality of
Accounting information systems stating that accounting information system user participation at the
University of West Java is good but there are still some shortcomings to the participation of
information system users because of the lack of users involved in the process of making or developing
information systems, This is caused by ignorance of information system users or other factors. So the
system is sometimes not made according to employee needs or working conditions in the field. The
results showed that the participation of users of information systems has a positive and significant
effect on the Quality of Accounting information systems.
Research conducted by Pratiwi et al. (2016) concerning the influence of organizational culture
on the quality of management accounting information systems, concludes that the application of
organizational culture is considered good, but in terms of innovation, it must still be improved. Not
many educational institutions or institutions have developed innovations to create new programs in
order to distinguish between other educational institutions. In improving the quality of management
accounting information systems and decision-making processes at Bandung Islamic University is to
improve the information system standards that exist in the institution, so that the resulting control,
planning, decision making and access to information systems that are better.
Another factor that can affect the Quality of Accounting information systems is user
competency. User competence consists of abilities, knowledge, skills, attitude, motivation and stress.
Knowledge must be possessed by someone in building user competency to design information
systems. In addition, users also have knowledge in terms of accounting principles, auditing,
information systems technology and system development methods (Dull et al. 2012: 26). Mc. Leod &
Schell (2007: 80) knowledge that must be possessed by system users are: computer literacy,
information literacy, business fundamentals, System Theory, System Development, and system
modeling, while the skills / expertise that must be possessed are expertise in terms of: communication,
ability analyze, creativity and leadership. Kondalkar (2007: 48) said that there are two criteria of skills
/ skills that must be possessed by users are: physical expertise / skills and intellectual expertise / skills.
Based on the previous description, this research develops research that has been conducted by Bakri
(2016) about the influence of users of information technology and organizational culture on the
Quality of Accounting information systems by adding user involvement and user competence as
independent variables.
This research at PT Arista Jaya because the company has several subsidiaries operating in
Gowa, Mandai, Daya, Pangkep, Pare-pare and Sengkang. The number of subsidiary companies is
needed so that an information system that can facilitate the entire work process in the company. The
system was created by PT Arista Jaya and is used online so that it is connected with subsidiaries
operating in different cities. The reason for choosing PT Arista Jaya as a research object is because at
PT Arista Jaya there are data that are relevant to the discussion of this study.

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2. Theoretical Framework and Hypothesis Development
Theory of Reasoned Action (TRA) was developed by Ajzen and Fishbein (1980). The theory
arises because of the lack of successful research that tests attitudes, namely the relationship between
attitudes and behavior. The results of the study that tested attitude theory were not satisfactory
because there were many weak relationships between attitude measurement and voluntary behavior
performance desired by Jogiyanto (2007). Handayani (2007) states that TRA is a theory related to
individual attitudes and behavior in carrying out activities.
This TRA explains the stages of human behavior. Initially, behavior is assumed to be
determined by intentions, intentions are explained in the form of attitudes towards behavior (attitudes
toward behavior) and subjective norms in the form of beliefs about the consequences of carrying out
behavior about the normative expectations of relevant people. So that overall a person's behavior can
be explained by considering their beliefs because someone's trust represents the information they have
about themselves and the world around them.
TRA is a theory of reasoned action with the premise that one's reaction and perception of
something determines one's attitude and behavior. This theory was developed into an acceptance
model for the use of a technology called TAM. TAM is an information systems theory that models
how users want to receive and use technology. This model proposes that when users are offered to use
a new system, a number of factors influence their decisions about how and when to use the system,
specifically in terms of usability (users believe that using this system will improve their performance),
ease of use (where users believe that using this system will free him from difficulties, in the sense that
the system is easy to use (Davis, 1989).
According to Davis (1989), The Technical Acceptance Model (TAM) describes the factors that
lead to the highest level of technology acceptance and use (Stair, 2012: 57). TAM details the factors
that can direct the best attitude towards shared information systems with the recipients and the highest
use of systems in the organization, the factors referred to are usability, ease of use, the quality of the
information system and the extent to which the organization supports its use (Stair: 2012: 57).
Furthermore, according to Seddon (1997) in Meiryani (2014) explains the use of information
systems is a situation that exists because to get a success. A number of benefits can arise from user
participation during the information system development process, namely better quality systems,
increased knowledge about users of information systems, greater user commitment, and more
acceptable systems for users. The conceptual framework used in this study is as follows.

H1
User Involvement

H2
Organizational Quality Of 4
Culture Accounting
Information System
H3
 User Competency

Figure 1. Thought Framework

2.1. The Influence of User Involvement on the Quality of Accounting Information Systems
Theory of reasoned action is the interest in the behavior of the perpetrators which is based on 2
factors, namely the individual's trust in the results of the behavior carried out and the individual's
perception of the views of those closest to the individual towards the behavior carried out. Attitudes
affect behavior through a decision making process. Employee involvement in the development of
information systems is a decision made on his confidence. When employees involved in developing
information systems are confident and trusting the results of actions taken, the results of their actions
can improve the Quality of Accounting information systems. Meiryani (2014) shows that the
involvement of information system users has a significant positive effect on the Quality of
Accounting information systems. This is supported by Bakri (2016) argues that the use of information
technology affects the Quality of Accounting information systems. The higher the involvement of
system users in the process of developing information systems will improve the quality of information
systems, increase knowledge about users of information systems, greater user commitment, and the
system is more acceptable to users. Thus the hypothesis is proposed as follows.
H1. User involvement has a positive effect on the Quality of Accounting information systems
2.2. The Influence of Organizational Culture on the Quality of Accounting Information Systems
The use of information technology in an organization to provide information to users (Bodnar
and Hoopwood, 2010: 3), while Loudon and Loudon (2012: 16) state that using information systems
(AIS) effectively requires an understanding of the organization, management and information
technology forming system. Handayani (2007) states that TRA (Theory Reasoned Action) is a theory
related to the attitudes and behavior of individuals in carrying out their activities. Employee attitudes
and behavior reflect the culture in the organization. The development of accounting information
systems is influenced by culture because it requires careful consideration of cultural attitudes at the
design and implementation stages of the developed accounting information system. The better the
employee's intention in developing and implementing an accounting information system will improve
the quality of the system itself.
Hicks (1994: 88) in Bakri (2016) also states that organizational culture has an influence on
individual and organizational behavior as a whole. Because information systems are a major

5
component of an organization, information systems can be substantially influenced by organizational
culture. According to Maryana (2015) organizational culture has a positive effect on accounting
information systems at the Primary Tax Service Office in West Java Regional Office I. This opinion is
supported by Aditya (2017) who argues that organizational culture has significant and significant
influence on the quality of management accounting information systems. Implementation of
organizational culture in PT. Inti Bumi Perkasa is already in good criteria, even though employees
have not submitted an innovation idea. Sigit (2019) also shows that organizational culture influences
the Quality of Accounting information systems. Information systems are the main components of an
organization that can substantially affect information systems. The more appropriate the culture
adopted in the organization will improve the Quality of Accounting information systems. Thus the
hypothesis is proposed as follows.
H2. Organizational culture has a positive effect on the Quality of Accounting information systems
2.3 Effect of User Competence on the Quality of Accounting Information Systems
Competence is an attitude that an individual has in completing his work. Individual attitudes and
behavior must be based on competence or education. TRA explains that by adding individual beliefs
and individual perceptions of behavioral control, that is, individual trust can perform an action that is
based on the ability possessed to do so. The ability or competency of employees in developing and
using information systems improve of the quality accounting information systems.
Marjulin (2019) argues that there is an influence of user competence on the quality accounting
information systems. Broadly speaking, at SOEs in the city of Bandung due to the competency of
information system users at SOEs in the city of Bandung there are still inadequate both from the
perspective of knowledge and expertise not yet fully. This is supported by Astria, et al (2017) which
shows that user competence has a significant influence on the quality of the accounting information
system, meaning that more and more competent users can improve a quality accounting system. Thus
the hypothesis is proposed as follows.
H3. User competence has a positive effect on the Quality of Accounting information systems

3. Research Method
3.1. Data Selection and Collection Approach
The population in this study were all employees and parties directly related to the problem
under study, as many as 40 employees at PT Arista Jaya. The sampling technique used in this study is
non-probability sampling technique. The type of non-probability sampling used is purposive
sampling, which is a sampling technique with certain considerations (Sugiyono, 2012). The criteria
for the sample used as respondents include:
1. Status as a permanent and active employee (not on leave at the time of research) at PT Arista
Jaya.
2. Employees who act as users of PT Arista Jaya's information systems

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The data collection method uses questionnaires from primary sources, namely data sources that
directly provide data on data collection (Sugiono, 2011: 308) to obtain relevant, reliable, objective
data and can be used as a basis in the analysis process.
3.2. Measurement and Operasioanl Variabel Definotion
To measure respondents' opinions, a five-figure likert scale is used, starting from number 5 for
strongly agree (SS) opinions and number 1 for strongly disagree (STS).
Table 1. Definition of Variable Operations
Variable Operational definition Indicator

User Involvement User involvement that can be used to 1. Need users Likert
(X1) show users real personal interventions in 2. Knowledge of local
the development of information systems, conditions
ranging from planning, development to 3. Reluctance to change
implementation of information systems 4. Users feel threatened
5. Increase democracy

Organizational Organizational culture is a set of 1. Mission Likert

Culture (X2) assumptions that are shared and accepted 2. Involvement
implicitly and held by a group that 3. Adaptability
determines how it is felt, thought, and 4. Consistency
reacted to diverse environments

User Competency User competency is related to one's 1. Knowledge Likert

(X3) success 2. Skills
3. Attitude

Quality of The Quality of Accounting information 1. Adaptability Likerst

Accounting systems is integration and harmonization 2. Availability
Information between the components of accounting 3. Reliability
Systems (Y) information systems, namely hardware, 4. Response Time
software, brainware, database procedures, 5. Usability
computer networks, and data
communications.

3.3. Data Analysis Method

Data analysis is an activity carried out to process and analyze data that has been collected. The
purpose of data analysis is to obtain relevant information contained in the data and use the results to
solve a problem Sugiyono (2011: 332). In this study, researchers used quantitative analysis using
smart PLS to determine the effect of independent variables on the dependent variable. Before
conducting the hypothesis test, first test the analysis of data quality with validity and reliability test,

7
then test the classic assumptions which consist of normality test, heteroscedasticity test, and
multicollinearity test.

4. Result
4.1. Research Result
In data analysis techniques using PLS, the criterion for assessing measurement models (external
models) is convergent validity. The results of convergent validity are explained in table 2.
Table 2. Results of calculate construct reliability and validity
Average
Cronbach’s Composite Variance
Research variable Rho_A
Alpha Realibility Extracted
(AVE)
User Involvement (X1) 0.717 0.769 0.814 0.524
Organizational Culture (X2) 0.876 0.880 0.910 0.669
User Competency (X3) 0.828 0.837 0.887 0.665
Quality of Accounting Information System (Y) 0.845 0.850 0.889 0.616
Source: SmartPLS 3
Referring to table 1, calculate construct reliability and validity shows that the indicators of each
independent variable (user involvement (X1), organizational culture (X2), and user competence (X3)
and the dependent variable (Quality of Accounting information systems (Y) cronbach's value alpha
above 0.60 with a minimum value of 0.717. It shows that the indicators used by each variable are
reliable.Table 1 shows that the Average Variance Extracted (AVE) value of each variable is above
0.50. The lowest value AVE is the user involvement variable of 0.524 R square value of 0.473 means
that 47% of the quality of the information system is influenced by variables of user involvement,
organizational culture and user competence, 53% is influenced by variables not examined in this
study.
The results of the evaluation of the external model (measurement model) and structural
model (inner model) can be explained in the path structural model in Figure 2.

8
Figure 2. Estimated results of user involvement, organizational culture and user competencies on the
Quality of Accounting information systems
The result of the evaluation of the external model (measurement model) and the structural
model (inner model) can be known to what extent the relationship of the independent variable to the
dependent variable. The significance of these results is shown in table 3.

Table 3. Effect of Variables

Coefficient of
Construct T_Hount T_Table P Values
Relationship
X1 to Y 0.226 1.701 1.999 0.090**
X2 to Y 0.312 2.453 1.999 0.014*
X3 to Y 0.299 2.863 1.999 0.004*
Note: * is significant data at 0.05; ** is significant data at 0.1.
Source: Smart PLS 3

4.2. Discussion
The Influence of User Involvement on the Quality of Accounting Information Systems
Referring to databel 3, the user involvement variable has a positive and significant influence on
the quality of the accounting information system by 0.091 with a level of α = 0.1 and a coefficient
value of 0.226 with tcount> ttable (0.701> 1,999). This finding is only significant at the 10% level
because only a few employees participated in the development and development of the accounting
information system used by PT Arista Jaya.
PT Arista Jaya only involved a few employees in developing the accounting information
system used. Employees only involved who know the company's environmental conditions and the
development of information systems tailored to the situation and environmental conditions of the
company. Based on the research findings, in order to improve the quality of the development of the
company's accounting information system it should involve the user so that the information system
used is in accordance with the needs and easily used by the user.
The results of this study are in line with research conducted by Meiryani (2014) who found that
the involvement of information system users has a positive influence on the Quality of Accounting
information systems at the University of West Java, Bandung. User involvement is still low due to the
lack of employees directly involved in making or developing information systems. This finding
supports the theory of reasoned action which states that interest in behavior is based on its belief in
the outcome of the behavior it does. User involvement is based on the belief that they can improve the
Quality of Accounting Information Systems That Companies Use.

The Influence Of Organizational Culture on The Quality of Accounting Information Systems

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 The second hypothesis states that organizational culture has a positive effect on the Quality of
Accounting information systems. Based on table 3, organizational culture variables have a positive
and significant effect on the Quality of Accounting information systems at 0.022 at the level of α =
0.05 with a coefficient of 0.312 with tcount> ttable (2.453> 1,999). these findings show that the better
the culture in an organization will improve the Quality of Accounting information systems. This is
proven by the company having a set of values that clearly direct employees to act positively, interact
in nature doing work based on values, team work culture among employees, help each other when
there are problems in the use of accounting information systems, and employees have begun to
provide innovation for the development of the company.
This finding is consistent with the theory of reasoned action which states that employee
attitudes and behavior reflect the culture in the organization. The development of accounting
information systems is influenced by culture because it requires careful consideration of cultural
attitudes at the design and implementation stages of the developed accounting information system.
This finding is in line with the findings of Maryana (2015) who found that organizational culture has a
positive effect on accounting information systems at the Primary Tax Service Office in West Java
Regional Office I. Aditya (2017) concluded that organizational culture influences the quality of
management accounting information systems. Implementation of organizational culture at PT Inti
Bumi Perkasa is already good. These results are in line with the findings of Rahmawati (2017) who
stated that the application of organizational culture in the Office of Investment and Integrated
Services One Door (DPMPTSP) of Bandung was considered quite good. Sigit (2019) states that
organizational culture has a positive influence on the Quality of Accounting information systems used
by companies.

Effect Of User Competence On The Quality of Accounting Information Systems

The third hypothesis states that user competence has a positive effect on the Quality of
Accounting information systems. Referring to the test results data in table 3, the variable of user
competence significantly and positively influences the quality of the accounting information system at
0.009 at the level of α = 0.05 with a coefficient value of 0.996 with t_count> t_Table (2.863> 1.999).
This finding shows that the higher the competency of the system user, the higher the quality of the
accounting information system used.
System users at PT. Arista Jaya has knowledge of the accounting information system used to
facilitate the use of information systems, so that it can carry out work with good quality work. Users
usually attend training related to the preparation of financial statements using the system, so users try
to develop themselves in developing the company. The attitude shown by the user shows that the
employee is able to be and develop in the work environment and pay attention to the interests of their
responsibilities.

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 TRA states that individual beliefs and individual perceptions of behavioral control, that is,
individual trust can perform an action based on the ability possessed to do so. These findings are in
line with research Marjulin (2019) explains that there is an influence of user competence on the
Quality of Accounting information systems. Broadly speaking, not yet fully quality accounting
information systems at SOEs in the city of Bandung there are still not adequate both in terms of
knowledge and expertise. Furthermore, Astria et. al. (2017) shows that user competence has an
influence on the Quality of Accounting information systems. The influence of user competence is
15.68% with the direction of a positive relationship.
5. Conclusion, Implication and Limitation
5.1. Conclusion
Based on the phenomena, the formulation of the problem, the hypothesis and the results of research
conducted at PT. Arista Jaya, it can be concluded as follows:
1. User involvement results have a positive effect on the Quality of Accounting information
systems at the level α = 0.1. System user involvement at PT. Arista Jaya is good, but only a
few system users are involved in the design of the accounting information system used.
2. Organizational culture has a positive effect on the Quality of Accounting information
systems. Implementation of organizational culture in PT. Arista Jaya has been well proven by
the culture of cooperation between employees when there are problems in the use of the
system, and employees have begun to provide innovation in the development of the company.
3. User competence there is a positive influence on the Quality of Accounting information
systems. Competencies possessed by employees of PT. Arista Jaya is already good because
the average employee using the accounting system has the knowledge and understands how to
use and the implications of the system used.

5.2. Implication
1. User involvement is still lacking in the design and development of the system so the company
must increase training of employees.
2. The findings of this study provide thoughts and input regarding the ability, organizational
culture, and user competencies of the quality of the company's accounting information
system.

5.3. Limitation
1. User involvement is only significant at the level α = 0.1 because only a few users are involved
in the design and development of the system. It is recommended that continuous employee
training be related to information systems.
2. This study only uses user involvement, organizational culture and user competencies. Future
studies should add variables that are not examined in this study. This research sample is only

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 limited to the scope of PT Arista Jaya in South Sulawesi Province. For further researchers, it
is better to increase the sample of research so that it can increase the number of research
respondents.

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