The Influence of User Involvement, Organizational Culture,

User Competence on the Quality of Accounting

Information Systems

Abstract: This study aims to analyze the influence of User Involvement, 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 a 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 results showed that the user involvement variable had a significant effect on the
quality of accounting information systems, the organizational culture had a positive effect on
the quality of accounting information systems, organizational culture variables had a
significant and positive effect on the quality of accounting information systems, user
competence had a significant and positive effect on the quality of accounting information
systems. The findings on user involvement are still lacking in the design and development of the
system so the company must increase the 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 menganalisis 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. Hasil
penelitian menunjukkan bahwa variabel user involvement berpengaruh signifikan
terhadap kualitas sistem informasi akuntansi, budaya organisasi berpengaruh
positif terhadap kualitas sistem informasi akuntansi, variabel organization culture
berpengaruh signifikan dan positif terhadap kualitas sistem informasi akuntansi,
kompetensi pengguna berpengaruh signifikan dan positif terhadap kualitas sistem
informasi akuntansi. Temuan terhadap 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.

Kata kunci: Keterlibatan Pengguna, Budaya Organisasi, Kompetensi

Pengguna, Kualitas Sistem Informasi Akuntansi

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1. Introduction
In the current era of globalization, information technology has developed very rapidly. The
company uses information technology as a primary need to support the company's progress. The
success of an information system development is not only determined by the sophistication of the
system but is determined by its compatibility with the users of the system (Kusumastuti and Irwandi,
2012). Information technology in a company helps provide information quickly according to the
needs of managers in decision making. Information technology brings up a system that we can call
information systems, the need for information that is accompanied by the rapid development of
information technology requires that companies 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 the participation of users. 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. Research conducted by Meiryani (2014) on the Effect of User Involvement
on the Quality of Accounting Information Systems concluded that in general, the participation of
users of accounting information systems at the University of West Java Bandung can be said to be
better, but there are still some deficiencies found in user participation, because they are not many
employees / users of information systems are directly involved in the process of making or improving
information systems that are made, it is because of ignorance of users of information systems or other
factors. So that the system is sometimes not made according to the needs of employees or the

2
conditions of work in the field. The results showed that the participation of information system users
had a significant positive effect on the quality of accounting information systems.
Another factor that influences the quality of accounting information systems is organizational
culture. According to Robbins (2012: 289), organizational culture is a shared perception shared by
members of the organization. Wood, Wallace, Zeffane, Schermerhorn, Hunt, Osborn (2001: 391)
organizational culture is a system that is believed and values developed by organizations where it
guides the behavior of members of the organization itself. Tosi et al. (2001) organizational culture is
influenced by several factors, namely: (1) broad external influences, including factors which cannot
be controlled or can only be controlled by the organization, (2) the influence of values in society ,
beliefs and values that are dominant from the wider community such as politeness and cleanliness, (3)
specific factors of the organization, the organization always interacts with its environment.
Research conducted by Pratiwi et al. (2016) about the influence of organizational culture on the
quality of management accounting information systems, the results indicate 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.
In addition to organizational culture, user competencies also affect the quality of accounting
information systems. 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 the use of information technology and organizational culture on the
quality of accounting information systems by adding independent variables namely user involvement
and user competence.
This research was conducted 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

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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.

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 that the use of
information systems is behavior that arises because of the advantages of using information systems. 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. Accounting information system
according to Bagranoff (2010) is a whole collection of data and procedures for processing to create
information needed for the users of the system. Furthermore Bodnar (2010) argues that "Accounting
Information Systems (AIS) is a collection of resources, such as people and equipment, designed to

4
convert financial and other information into data. Furthermore according to Mcshane at all, (2010: 1)
believes that the system accounting information (AIS), can be defined as a system that records,
processes, and reports transactions to provide financial and non-financial information to make
decisions and has an appropriate level of internal control (security measures to protect sensitive data
are for reviewing those transactions The following conceptual framework is presented in a practical
way to facilitate the reader in this research.The conceptual framework used in this study is as follows.

H1
User Involvement

H2
Organizational Quality Of
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

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 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
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 can improve the quality of accounting information systems.
Marjulin (2019) argues that there is an influence of user competence on the quality of accounting
information systems. Broadly speaking, not yet fully qualified accounting information systems 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. 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.

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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
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

Definisi Operasional Indikator Likers

Partisipasi pengguna adalah keterlibatan 1. Membutuhkan pengguna

pengguna yang dapat digunakan untuk 2. Pengetahuan tentang
Variabel
menunjukkan kepada pengguna kondisi local
Keterlibatan
mengintervensi pribadi yang nyata 3. Keengganan untuk
Pengguna (X1)
dalam pengembangan sistem informasi, berubah
mulai dari perencanaan, pengembangan 4. Pengguna merasa
hingga implementasi sistem informasi terancam
(Apolonia Elfreda, 2004) 5. Meningkatkan demokrasi
Budaya Organisasi Budaya organisasi (organizational 1. Misi (Mission) Likers
(X2) culture) adalah perangkat asumsi yang 2. Keterlibatan
dibagi dan diterima secara implisit begitu (Involvement)
saja serta dipegang oleh satu kelompok 3. Adaptabilitas
yang menentukan bagaimana hal itu (Adaptability)
dirasakan, dipikirkan, dan bereaksi 4. Konsistensi (Consistency)
terhadap lingkungan yang beragam
Kreitner & Kinicki, 2014:62).

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Kompetensi Kompetensi Pengguna Meija & Cardi 1. Pengetahuan
Pengguna (X3) (2010) mengatakan kompetensi pengguna
(knowledge)
adalah karakteristik yang melekat pada
2. Keterampilan (skills)
individu yang berhubungan dengan
kesuksesan kinerja seseorang individu 3. Sikap (attitude)

Kualitas Sistem Menurut Azhar Susanto (2008:16) 1. Adaptasi (Adaptability) Likers

Informasi menyatakan bahwa kualitas sistem 2. Ketersediaan
Akuntansi (Y) informasi akuntansi adalah terintegrasi (Availability)
dan harmonisasi antara komponen- 3. Keandalan Sistem
komponen sistem informasi akuntansi (Reliability)
yang diantaranya hardware, software, 4. Waktu Respon
brainware, prosedur, basis data, jaringan (Response Time)
komputer dan komunikasi data. 5. Kegunaan (Usability)

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,
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, the results of calculate construct reliability and validity show that the
indicators of each independent variable (user involvement (X1), organizational culture (X2), and user

8
competence (X3) and the dependent variable (quality of accounting information systems (Y) values
cronbach's alpha is 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 These results
explain that all constructs in this study are valid, R Square value is 0.473 or 47%, indicating that the
quality of the accounting information system is influenced by variables of user involvement,
organizational culture, and user competence, the rest is 0.527 or 52.7% influenced by other variables
that have not been 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.

Figure 2. Estimated results of user involvement, organizational culture and user competencies on the
quality of accounting information systems
The results 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

9
 The first hypothesis states that user involvement has a positive effect on the quality of
accounting information systems. Referring to the results of the test table 3, the user involvement
variable has a positive and significant effect on the quality of the accounting information system at
0.091 at the level of α = 0.1 with a coefficient value of 0.226 with tcount> ttable (1,701 <1,999). This
finding is not significant at the α = 0.05 level because only a few employees were involved in the
design of the accounting information system used by Pt Arista Jaya.
System user involvement in PT. Arita Jaya is the involvement of several employees in
designing or developing information systems that are used. Employees involved are employees who
know the company's environmental conditions, so that the development of information systems is
tailored to the conditions of the company. This user involvement is expected to improve the quality of
accounting information systems and improve employee performance and their implications for the
quality of accounting information generated. Based on the research results, the company should
involve the users of accounting information systems in the design or development of the system so
that the system used is in accordance with the needs and facilitates the use.
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 effect on the quality of accounting
information systems at the University of West Java, Bandung. User involvement still has some
shortcomings because not many employees are directly involved in the process of making or
improving the system. 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 so as to improve the quality of the accounting information system.
Pengaruh budaya organisasi terhadap kualitas sistem informasi akuntansi
The second hypothesis states that organizational culture has a positive effect on the quality of
accounting information systems. Referring to the results of the test table 3, the organization culture
variable has a significant and positive effect on the quality of the accounting information system at
0.022 at the level of α = 0.05 with a coefficient value of 0.312 with t count > t table (2.453> 1,999).
This finding shows that the better the organizational culture, the better the quality of the accounting
information system. This is proven by the company having a clear set of values that direct employees
to act, interact in doing work based on values, team work culture between employees, help each other
when there are problems in the use of the system, and employees have begun to provide innovation in
development company.
This finding is in accordance with the theory of reason 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 stage of developed accounting information systems. This
finding is in line with the findings of Maryana (2015) who suggest that organizational culture
positively influences accounting information systems at the Service Office Pratama Tax in West Java

10
Regional Office I. Furthermore, Aditya's research (2017) concluded that organizational culture has an
influence on the quality of management accounting information systems. Implementation of
organizational culture at PT. The core of Mighty Earth is good. These results are in line with
Rahmawati (2017) which states that the application of organizational culture in the Office of
Investment and Integrated Services One Door (DPMPTSP) of Bandung is considered quite good. it
affects the quality of management accounting information systems. Then, Sigit (2019) also states that
organizational culture has a positive effect on the quality of accounting information systems.

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.
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 has a positive effect on the quality of the accounting information system.
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.

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 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 has a positive effect 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
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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