Padjadjaran University, Bandung, Indonesia. Padjadjaran University, Bandung, Indonesia. Bandung, Indonesia. Padjadjaran University,

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1 Volume 119 No , ISSN: (on-line version) url: How the Competence of Information System Users Affect the Quality of Management Accounting Information System and their impact on User Satisfaction (Survey on State Owned Enterprises in Indonesia) 1 Rosye Rosaria Zaena, 2 Roebiandini Soemantri, 3 Winwin Yadiati, 4 N.S. Sri Mulyani and 5 Citra Sukmadilaga 1 STIE Muhammadiyah Bandung. 2 Faculty of Economics, Padjadjaran University, Bandung, Indonesia. 3 Faculty of Economics, Padjadjaran University, Bandung, Indonesia. 4 Faculty of Economics, Padjadjaran University, Bandung, Indonesia. 5 Faculty of Economics, Padjadjaran University, Bandung, Indonesia. Abstract Based on recent literature on the quality of management accounting information systems, we examine how the competency of information system users contribute to quality of management accounting information system to participate in providing satisfaction to users of information. A quantitative study was conducted in Indonesia, on state-owned enterprise. Data were obtained from multiple sources by systematic sampling of the distribution of questionnaires. For data analysis, we applied the partial least square (PLS) method. The results showed that, the model has a predictive value of relevance. All relationships between variables turned 149

2 out to have a significant effect, where the value of t statistics generated greater than 1.96, or the value of p-values is smaller than the level of uncertainty of Overall this research offers new insights for the implementation of management accounting information system that impact on user satisfaction. Although the all variables have a significant influence, it does not fully contribute to user satisfaction. The implications of these findings and directions for future research are also discussed Key Words:Competence of information system users, quality of management accounting information system, competency of information system user. 150

3 1. Introduction Development of information systems is one factor that can improve performance improvement. With an integrated system, management objectives will be easily realized (Wilkinson 1989, 4). User involvement influencing key criteria such as system quality, user satisfaction and system usage (Ives and Olson 1984). They believe that user involvement in the process of system development, has a positive effect on satisfaction on Computerize Based (Ives, B., Olson, M. H., & Baroudi, J. J. 1983). Required quality of good information system, to improve the user satisfaction. Information system user satisfaction, can be used as one measure of the success of an information system (Doll and Torkzadeh 1988). What factors can affect the quality of management accounting information systems, and how their impact on user satisfaction, is interesting to investigate. According to the Ministry of State Owned Enterprises (SOEs) noted that there are still dozens of SOEs whose performance is not satisfactory. This is caused by the weakness of information systems that make the management decision is not optimal. Thus user satisfaction information is not achieved. This is indicated by the weak competitiveness of SOEs in the global market, SOE business processes are mostly irregular and not well organized, structure are not based on competence. User satisfaction of information systems depends on the quality of information generated for decision making (Stair Reynolds 2012, 74). Information systems will not be useful without people having the knowledge, and expertise in building and maintaining information systems. 2. Theoretical background A user of a management accounting information system will always evaluate the impact of using accounting information systems, such as increased efficiency and effectiveness of decision making (Burton 1992). The impact of the use of accounting information systems will then become a source of motivation for users of accounting information systems. This is in line with the theory of expectations, which is developed specifically in the practice of motivation by (Vroom 1964). A person will be motivated if there is a strong link between effort, performance and outcomes, and to achieve it will be influenced by expectations (Vroom 1964). The Relationship of Expectation Theory with the quality of management accounting information system that is, the output affecting the individual will be good when users feel satisfaction from the quality of information can help in making better management decisions, which of course this information is produced by a quality of system (Delone & McLean 1992; Stair & Reynolds 2012, p.74) 2.1 The Competence of Information System Users Affect the Quality of Management Accounting Information Systems High performance work perspective states that an organization will be more effective if it recruits and selects people with relevant skills, knowledge and 151

4 values (McShane & Glinow, 2010, p.13). Companies must ensure that employees have the skills required to achieve the goals. Skills and knowledge of information technology owned by a manager is needed in managing information systems. An information system is useless without the competent human resources to build and improve the information system (Laudon & Laudon 20016, p.14). Information system user competence can be seen from the dimensions of measurement used ie, dimensions knowledge and skills (Yukl 2002, p.419; Moeller 2011, p.161; Stewart & brown 2011, p.22). The influence of information system user competence on the quality of management accounting information system has been validated by prior information system research. In fact, information system user competence has emerged as one of the factor most significant determinants on quality of management accounting information system (Daoud & Triki 2013). The measurement of information system user competency used in this research is knowledge and skill. Prior studies have found that, information system user competence affects the quality of information system (Thong 1999, Ward & Peppard 2002, p. 529). Therefore, we propose that: H1. Information system user competence will have a positive influence on quality of management accounting information system. 2.2 The Quality of Management Accounting Information System Affect User Satisfaction Information systems that combine technical efficiency with sensitivity to organizational and user needs affect to higher job satisfaction and productivity (Laudon & Laudon 2016, p.548). Information system user satisfaction also depends on the quality or success of information systems in helping to complete user tasks and based on the intensity of use (Stair & Reynolds 2012, p.74). To measure the satisfaction of users of information systems can be seen from the quality of information generated by information systems, and reliability of the information system itself to assist users in completing the work (Weber 1997, p.90). People need information of high quality, that is, information products whose characteristics, attributes, or qualities make the information more valuable to them (Marakas & O'Brien 2014, p.415). Thus, it can be said that the user satisfaction of the system viewed from the user point of view, when meeting the expectations of users, that can provide quality information generated by a quality of system as well. Quality of management accounting information system can be seen from the dimensions of measurement used ie, dimensions integration, flexible, reliable, and efficient.the effect of quality of information system on user satisfaction has been validated by prior information system research. In fact, quality of information system has emerged as one of the most significant determinants of user satisfaction (Mia & Patiar 2002). Prior studies have found that, user satisfaction is a measure that describes the quality of information systems and the quality of information (Seddon & Kiew 1996, Wixom & Todd 2005). Therefore, we propose that: 152

5 H2. Quality of management accounting information system will have a positive influence on user satisfaction A Concept of model structure demonstrating the variables and their associated relationships considered by this study is represented diagrammatically in Figure Research Methods Figure 1: The Research Model Data collection techniques in this study is using questionnaires. The analysis unit consists of all state-owned enterprises in Indonesia, amounting to 115 companies. Each analytical unit will receive 5 Questionnaires each directed to Manager / Head of Finance, Manager / Head of Purchasing or Procurement Section, Manager / Head of Production, Manager / Head of Sales / Marketing Section, Manager / Head of Human resource & Development. The processed data is the average result data from the answers of each indicator of the variables studied. The results of the statements of each variable will be summed and divided by the average so that each variable and dimension will produce an average number of answers from one unit of analysis (1 SOE = 1 Answer). For respondent's characteristic is assessed based on gender, age, last education, educational background and years of service. The following is the demographic distribution of respondents by sex, age, last education, educational background and working period. Standard demographic measures were analysis to characteristics the sample (see Table 1). 153

6 Table 1: Demographic Statistics (n = 345) Distribution % Gender : Male Female Not Identified 0 0,0 Age : Distribution % < , , ,67 > ,20 Not Identified 3 0,87 Education : Distribution % D3 0 0 S ,25 S ,56 S3 0 0,00 Not Identified 11 3,19 Educational Background Distribution % Accounting ,30 Non Accounting Economics ,49 Non Economics ,34 Not Identified 3 0,87 Years of Service : Distribution % < 5 Year 45 13, Year 99 28, Year ,14 > 20 Year 59 17,11 Not Identified 7 2,04 In accordance with the purpose of the study is to determine the effect of change management, organizational commitment and the competence of information system users on the quality of management accounting information system and its impact on user satisfaction, the researchers conducted a series of quantitative analysis processed using Structural Equation Modeling (SEM) with alternative methods Partial Least Square (PLS). In SEM there are two types of model that is formed that is measurement model and structural model. The measurement model describes the proportion of variance of each manifest variable (indicator) that can be explained in latent variables. Through the measurement model will be known which indicators are more dominant in the formation of latent 154

7 variables. Then in the structural model will examine the influence of each independent latent variable (exogenous latent variable) to the latent variable dependent (endogenous latent variable). Partial Least Square is a component analysis method or variance based structural equation modeling where in data processing using Partial Least Square (Smart-PLS) version 3.0 program PLS (Partial Least Square). 4. Results 4.1. Validity Tes In the implementation of the measurement test, two evaluation model evaluations were used: Assessing Outer Model or Measurement Model by using convergent validity, discriminant validity, composite reliability, and Average Variance Extracted test. And Assess the Structural Model or Inner Model by using R-squared (R2) test and the path coefficient estimation test. Evaluation of Measurement Model (Outer Model). The measurement model is a model that connects between latent variables and manifest variables. Using the second order method with estimation from Partial least Square, we get the full path model diagram of the influence of change management, organizational commitment and user competence of SI on the quality of management accounting information system and its impact on user satisfaction as shown in the following figure: Figure 2: Full Path Model 155

8 Table 2: Item Loadings and Constructs Competence of Information System Users Knowledge Experience (ISUC 11) Insight (ISUC12) Formal education (ISUC 13) Skill Concept Skills (ISUC 21) Interpersonal Skills (ISUC 22) Technical Skills (ISUC 23) Managerial Skills (ISUC 24) Quality of MAIS 0,778 0,904 0,934 0,858 0,884 0,925 0,854 User Satisfaction Quality of MAIS Integration Related to each other (QMAIS 11) Business process simplification (QMAIS 12) Master data is centralized (QMAIS 13) Flexible As per user requirement (QMAIS 21) There are input options (QMAIS22) There is an output option (QMAIS23) Reliable Available to users (QMAIS 31) Produce reliable information (QMAIS32) Efficient The number of inputs produces the number of outputs (QMAIS41) Quick response time (QMAIS42) Data storage is efficient (QMAIS 43) Back up data efficiently (QMAIS 44) User Satisfaction Enjoyment Design user interface (US11) Dependency to use SIAM (US12) Effectiveness of system usability (US13) System design adjusted workflow (US14) Decision Making Satisfaction Timely decision-making (US21) Relevance of decision making (US22) 0,888 0,915 0,911 0,671 0,884 0,772 0,735 0,838 0,621 0,656 0,641 0,801 0,877 0,856 0,744 0,877 0,919 0,

9 Test the validity of each constructor indicator, by evaluating the loading factor each indicator. An indicator is said to have good validity if its value is greater than 0.70, although Chin says that the loading factor of 0.50 to 0.60 can be considered sufficient (Chin 1991). If there is a loading factor below 0.50, it is still greater than 0.4 then it should be considered to be used as a measuring instrument as long as it is removed does not lead to increased reliability (Hair 2017). If there is a loading factor below 0.4 then it is removed from the model, and the validity test must be reprocessed by removing invalid dimensions. More testing the validity shown in Figure 4.2 full-model line diagram, seen indicator loading factor below 0.7 is QMAIS1 (according to user requirements), QMAIS41 (number of inputs generating output amount), QMAIS42 (quick response time), QMAIS43 (efficient in storing data), from the integration dimension, CM13 (organizational structure) and CM21 (development / improvement of skills), each loading factor value is 0.67; 0.62; 0.66 and0.64; but retained maintained not excluded from the causal model (Chin 1991), saying that the loading factor 0.50 to 0.60 can be considered valid enough. Based on the results of convergent validity testing, it can be concluded that all indicators are the right measuring tool to measure the variables used in this study. 4.2 Composite Reliability Test Reliability testing is done by using composite reliability and cronbachs alpha, which aims to test the reliability of the instrument in a research model. If all values of latent variables have composite reliability or cronbachs alpha 0.7 it means that the construct has good reliability or the questionnaire used as the tool in this research has been reliable or consistent. Table 3: Measures of Discriminant Validity Construct Composite Reliability Cronbachs Alpha Competence of Information 0,934 0,916 System Users Quality of Management 0,945 0,935 Accounting Information System User Satisfaction 0,878 0,837 From the calculation results, the results obtained that each variable construct has reliability value both cronbachs alpha and composite reliability greater than 0.7. This can be interpreted that all constructor measurements used are reliable and accountable. 4.3 Evaluation of Structural Model (Inner Model) Inner model testing is a model-based test of concept and theory in order to analyze the relationship between exogenous and endogenous variables has been elaborated in conceptual framework. The testing stage of the structural model (inner model) is done by the following steps: 157

10 Goodness of Fit To assess the goodness-fit model by looking at the R-square values found in the PLS Algorithm report, as shown in Table 4. Table 4: R-Square R Square Quality of Management Accounting Information System 0,876 User Satisfaction0,145 Furthermore, because in this research there are mediation variables, then the goodness of fit test of the structural model in the inner model is added using the predictive-relevance (Q2) value. A larger Q-square value of 0 (zero) indicates that the model has a predictive relevance value. The predictive-relevance value is obtained by the formula: Q2 = 1 - (1 - R21) (1 - R22) Q2 = 1 - ( ) ( ) Q2 = The value of Q2 of 0.77 means that 77% of the overall model is capable of contributing, the remainder is explained by other variables that are not analyzed. This means that the model has a predictive value of relevance. 4.4 Hypothesis Testing To know significant or not significant seen from T-table at alpha 0,05 (5%) = 1,96, then T-table compared by T-count (T-statistic). If t arithmetic is greater than t table, then the hypothesis is accepted. If the opposite happens, then the hypothesis is rejected. In addition, it can also compare the significance value that occurs with the level of uncertainty of If the value of significance that occurs (indicated by the value of P Value) is smaller than the 0.05 level of uncertainty, then the hypothesis is accepted. If the opposite happens, then the hypothesis is rejected. ISUC Quality of AMIS Quality of AMIS US Table 5: Overview of Results Path Standard t statistics p Supported? coefficient Deviation Values 0,477 0,073 6,548 0,000 Yes 0,381 0,118 3,225 0,001 Yes Significance level *p < 0.05, **p < 0.01, ***p < From the result of the path coefficient it can be seen that all relationships between variables turn out to have a significant effect, where the resulting statistical t value is greater than 1.96, or the value of P Value is smaller than the level of uncertainty of

11 5. Discussion 5.1. The Competence of Information System User affect Quality of Management Accounting Information System Supporting the third hypothesis our results found that information system user competence influences quality of management accounting information system (t = 6.548; p = 0.001). A positive path coefficient of this shows that, the quality of management accounting information systems will increase along with the increasing information system user competence. The results of this study in accordance with research that shows that the successful application of accounting information systems can be described as a complex series, activities that require each participant to have the technical and managerial skills to solve problems that arise (Zulkarnaen 2009). If the human resources involved are not qualified then the information system can t follow normal development procedures within a company (Tait & Vessey 1988). It can be interpreted also that the quality of management accounting information system can be improved if the SOE companies support the improvement by performing / implementing the competency of information system users reflected by the competency dimensions of the users of the information system itself which consists of knowledge and skills. The competence of human resources consists of knowledge and skills (Yukl 2010, p.419, Moeller 2011, p.161, Stewart & Brown 2011, p.22). Information system user competence is an important factor in the success of management accounting information system (Daoud & Triki, 2013). The value of the influence given by the variable of information system user competence on the quality of management accounting information system is quite small. The small influence of user information system competence on the quality of management accounting information system is an indication that senior employees need time to know about the information system used. Formal education of every operational manager also becomes one of the small value contributor to the influence, because the positions held by operational managers are still many that are not in accordance with formal education. The organizational structure is not based on competence. So far, there are SOEs receiving and placing employees in a position not in accordance with formal education. Each employee receives the skills after being in the SOE, but in reality there are still less skilled employees despite receiving training. This is evident from the lowest rated indicator of technical skills assessed with an average of 2.75 included in the Skill dimension. The dimension of knowledge is an approach that focuses on experience, insight and formal education. Knowledge is a mixture of prior experience, deep understanding, and data that make up organized memory (Zikmund 2010, p.22). In the context of information systems, knowledge is the concern and understanding of a set of information and how to make information more useful to support a particular task or take a decision (Stair & Reynolds 2012, p.6). To 159

12 get employees who have competence in the field of management accounting information system, of course, in the process of recruiting employees should be more selective such as the requirements of the employee's acceptance is the candidate has an educational background in accounting and adept at operating management accounting information system applications. Sothat the operation of management accounting information system applications become reliable. Thus it can support the increasing quality of management accounting information system. An organization will be more effective if it recruits and selects those with expertise and knowledge (McShane & Glinow 2010, p.13). In accordance with the results of research conducted (Thong 1999) has proved that the knowledge of employees about the information system becomes a determinant factor of increasing the quality of information systems within a company. In terms of training and employee development in support of improving the quality of management accounting information systems, training can improve the creativity of employees thinking in operating the application of management accounting information system. To become a manager, either the operational manager (low manager and middle manager) or top manager, required competence that adequate. As it is known that competence is a level of performance that shows the effective level in the application of knowledge and skills (Funk 2005, p.33). A major competence is the knowledge and ability to perform certain types of activities, where a major competency usually involves a combination of technical skills and application skills Likewise (Yukl 2010, p.419). Combining user knowledge and user expertise leads to better solutions (Laudon & Laudon 2016, p.541), so information systems can benefit organizations if employees contribute their knowledge (O'Brien & Marakas 2010, p.68). Thus, the knowledge and skills of the individual staff involved will be very important (Ward & Peppard 2002, p. 529), because competent individuals is as important as the appropriate information system for the company (Xu 2009). This research has answered the problems that arise, related to the poor performance of SOEs. Constraints faced by SOEs include not being able to compete with similar competitors in the global market, SOE business processes are mostly irregular and not well organized, and structures are not composed based on competence. It's important for someone to be appointed as a manager to take psychotes and academic potential to see his or her competence. So in determining the position of each personnel tailored to the results of competence tests. Realizing competent human resources in the state-owned enterprises aims to measure the efforts of the ministry of SOEs in developing their human resources through the allocation of working time used to follow education and training that has the ability to a field of expertise, readiness to compete, the ability to perform time and work efficiency, skills, good at reading situations and circumstances, experienced and got amazing result. The problem also arises when there is a change of management, System users have difficulties because they have to leave old processes and habits into a new process (Dannarjaya H. Sri 2010). The system user is very dependent on the competencies that must be 160

13 owned in operating the system. System changes in a company, in order to run the process effectively, carried out a series of training and control Training and development which is one of the tools in the company to improve user competence. 5.2 Quality of Management Accounting Information System effect on User Satisfaction Supporting the fourth hypothesis our results found that quality of management accounting information system influences user satisfaction (t = 3.225; p = 0.001). A positive path coefficient of this shows that, user satisfaction will increase along with the increasing quality of management accounting information system. This study shows that user satisfaction of information systems depends on the quality of management accounting information systems that can assist in the completion of user tasks and based on the number of users and the nature of system users (Weber 1997, p.907). This is in line with what is said (Delone & McLean 1992, and Stair & Reynolds 2012, p. 74), that user satisfaction can be seen on the quality of information systems and quality information generated. The results of this study provide empirical evidence that the quality of management accounting information systems can support increased user satisfaction in SOE companies. Based on the value of respondents' answers as a whole, SOEs have quality of management accounting information systems categorized "enough" but there are still some SOEs that have quality of management accounting information systems are "inadequate". Quality of management accounting information system can be seen from the dimensions of measurement used ie, dimensions integration, flexible, reliable, and efficient. The value of respondents' answers to the quality of management accounting information entered in the category of "enough" with a value of 3.6 but the value of influence given variable quality management accounting information system to the user satisfaction is quite small. The small influence of the quality of management accounting information system to the satisfaction of users is an indication that SOE companies exist that do not have integrated system, flexible, reliable, and efficient. There are still some respondents who feel that the information produced by management accounting information system has not covered from various functions or part, management accounting information system in BUMN does not provide alternative choice in decision making, not yet fulfill requirement of responder according to authority and responsibility and there are still SOE which is inefficient in doing the job even though the time has been determined. An integrated management accounting information system is needed to generate information from all relevant parts to be processed in a balanced way so that management in making decisions can cover all aspects of the organization. Management accounting information systems can be said to be qualified if it can provide the end result of an information system that meets the goals set by management (Laudon & Laudon 2016, p.530). Importance The flexibility of an information system that can adapt to environmental changes, designs made 161

14 should be useful for everyone who will need them (Kendal & Kendal, 2011: 169). In an uncertain environment of course management must have various alternatives in decision making. Thus, if there is an environmental change, management can immediately implement mitigation against other alternatives. System reliability provides assurance that the system is reliable, generating information for use in decision making (bagranoff 2010, p.20). Decisionmaking is always about the future. Thus required reliable management accounting information. Reliable information is generated by the right assumptions. The data generated by the inadequate information system will result not optimal decision made because data processed management accounting information system little or maybe even excessive. If this happens, decision makers are dissatisfied with the information they get and decision making can be wrong. To test the management accounting information system whether it has motivated and assisted managers or not in achieving organizational goals can be seen efficient from the system (Kaplan & Atkinson 1998, p.1). Efficient Concerning the provision of information through the use of resources. 5.3 Theoritical Contributions The importance of information system user competency in all SOE companies in supporting the development of management accounting information system quality is the basis of leadership decision making. Thus, the Ministry of SOEs as the supervisor of SOE activities to enhance the role as supervisor and monitoring, in order to implement the implementation quality of management accounting information system can be implemented in accordance with targets and budgets that have been made. Support the theory of expectations, users of information systems in this study feel satisfied when the information produced quality so as to assist effective decision making and the increase efficiency. The quality information is generated by a quality of system also supported by information system user competency. The impact of the use of management accounting information system is effective decision making and efficiency improvement is the source of motivation for users of management accounting information system. The quality of management accounting information systems can influence the satisfaction of users of information systems which in the program of this system get support from people who have competencies, facilitate employees to have better skills through training to work better. The main empowerment is reward and punishment. Associated with the implementation of management accounting information system, should also be given good support in the form of policies for future planning, so it is expected that the implementation of management accounting information system can be implemented in accordance target and effective in decision making supported by the competence of users of information systems 5.4 Limitations and Future Research Direction This study has several limitations that can be considered for further research. 162

15 But it is expected that this limitation does not reduce the benefits to be achieved. These limitations include: This study covers only sixty-nine SOE companies. There are forty-six SOE companies are not willing to fill out the questionnaire, so it does not cover all SOE companies located in Indonesia. For future research it should be able to include more or all the existing SOEs in Indonesia, so the level of generalization is even better. Can also use the same research methods, on different units of analysis and samples in order to show the same results, so that will add confidence to the research that has been done and research utility is widely accepted. This study uses questionnaires as a measuring tool for the purpose of saving time and energy. However, questionnaires have limitations such as bias in filling in questions. There is a possibility that the respondents did not actually fill in or just fill in on the expected ideal conditions and not the actual conditions that are occurring. To reduce the bias in answering the questionnaire, then: A qualitative approach is needed to reinforce the conclusion because the research instrument is susceptible to perceptions of respondents who do not describe the actual situation in themselves. This approach can be done by direct observation into the institution used as the location of research. This study has not revealed the overall variables that can affect the quality of management accounting information system that implicates the user satisfaction, it is expected that other researchers can conduct research with other variables such as ethics, business communication, change management, organizational commitment, organizational culture, business strategy and other factors that can affect the quality of management accounting information system. And can also add intervening variable. References [1] Burton, F. G., Chen, Y., Grover, V., and Steward, K.A An Application of Expectancy Theory for Assesing User Motivation to Utilize an Expert System. Journal of Management Information System. 9 (3): [2] Chin W Wynne, Tood Peter On The Use Usefullness, ease of use of structural equation modeling in MIS Research: A note of Caution. Management Information System Quarterly, 21(3) [3] Dannarjaya H. Sri Mengganti sistem yang sudah cekak. [06/3/2012]. 163

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