Authors : Irene Sukma Lestari Barus, Ratna Komala Putri and Rike Setiawati
Abstract: This is an explanatory research where the indicator is a synthesis of the merger of several other theories. The indicators used were: the level of understanding of the field owned; knowledge, skills, abilities and social rules were needed to perform an activity; experience; expertise; works management’s ability to manage the job from the beginning until its completion; character and self-concept. The purpose of this study was to analyze the effect of the users competence towards the quality of management accounting information system. The population in this study were all staff of Widyatama University. The sampling technique was based on random and purposive sampling to define specific criteria in sampling (Sugiyono), i.e., the status as permanent employees of Widyatama University. Total population in this study were 118 respondents with an error rate α 5%. The result sample is 67 respondents. The data used was primary data where the data collection was done by using a questionnaire with questions such as paper forms using ordinal scale. Measurement model data used in this research was the analysis of simple regression by using IBM SPSS 19.0. Users competence had a positive and significant relationship to the quality of accounting information system management using a significance level of α = 5%. The following equation can be obtained: Y = 11.007+0.845X. The value of the correlation between variables competency users with quality management accounting information system amounted to 82.5% categorized as very strong. R2 worth 68.10 contributed 0.681 (0.6×1100 = 68.10%), accounting for 68.10% of the performance while the rest of 31.9% was explained by other variables outside the model. The results is a positive relationship between user competence and quality management accounting information system.
Irene Sukma Lestari Barus, Ratna Komala Putri and Rike Setiawati, 2017. “Influence of User’s Competence Towards the Quality of Management Accounting Information System in University Widyatama”. Journal of Engineering and Applied Sciences, 12: 319-328.