The Effect of Perceived Ease of Use on the Quality of Accounting Information

Systems and its Impact on the Quality of Accounting Information

Abstract
This research aims to examine The Effect of Perceived Ease of Use on the Quality of
Accounting Information Systems and its Impact on the Quality of Accounting
Information using the Technology Acceptance Model (TAM) approach. Population in
this research are the staffs at the accounting department, procurement/purchasing
department, project support units, and productions in one of the oils & gas
companies in Jakarta. The samples are 60 respondents who
operate the accounting systems and the Director and managerial level who use the
accounting information. Data were collected using questionnaires that used the
Likert scale. Distribution and collection of questionnaires were carried out in
April 2020. The results of testing showed perceived ease of use affects the quality
of information systems. However, the level of influence is also influenced by other
factors outside the information system. Like standard operating procedures as
internal company controls. Meanwhile, the accounting information quality is
strongly influenced by the information system quality. The better the information
system quality, the better the quality of the resulting accounting information
system.

INTRODUCTION
An organization, both profit, and non-profit
organizations will run well if it is supported by a reliable information system.
Without the quality of information systems, there will be no quality of accounting
information [2]. Azhar Susanto [2] also said the accounting information system
consists of integrated hardware, software, Brainware, procedures,
telecommunication networks, and databases. Many accounting software companies
dictate how their clients should run their business with the
program characteristics they offer. Sometimes the characteristics of the program do
not match with what the client need. Software program characteristics sometimes can
limit the ease of use of the system program. And clients or users have difficulty
using and understanding the functions contained in the program. From these
problems, an error can occur during the data entry process and make the information
presented will be incorrect. Financial statements as the outcome do not present the
actual accounting information. When the accounting system program runs properly and
the users can easily use and understand its functions, the result of financial and
other company activities reports include in the accounting program will be
accurate. The accounting information system of every
company varies based on the business type and what the management need. The
completeness of its features should be adapted to existing conditions and
activities. Ease of use of information systems is also an important
requirement to support the data processing process. Difficulties in using
information systems will require a long time to master the information system and
take up time.
The accounting information system constraints
experienced by PT. Pos Indonesia in the year 2012, the
system was still partial and not integrated. It takes
months to see the financial transaction data of all
branches in Indonesia. The slow rate of data
completeness makes accounting information provided
not show the current time data period.
Still, in the same year, Hoesen, as Director of
Company Assessment of the IDX, said that mostly the
low quality of information systems in Indonesia was
indicated by the presence of 29 companies listing on the
Indonesia Stock Exchange (IDX) that happened late
submitting financial reports in the second quarter of
2012. Delays in submitting financial reports also
indicated incomplete financial reports.
Another phenomenon related to perceived ease
of use is stated in research (Priyandari, Y. et al. [3])
'Application of System Application Product in Data
Processing (SAP) in PT. MAK's Material ManagementProcurement Module', (May 2016),
pp. 427 –433. Users
of the SAP program at PT. Mega Andalan Kalasan
experience difficulties using the system because the
system characteristics are too complex and rigid. The IT
team finds errors in the data that make the accounting
information incorrect. So that financial reports often
experience revision that causes a delay.
This study uses the Technology Acceptance
Model (TAM) as the basic framework of thought. Based
on the description of the phenomenon above, the
authors identify the formulation of causality problems
between Perceptions of Ease of Use, Quality of
Accounting Information Systems, and Quality of
Accounting Information.
1) How big the influence of perceived ease of
use of the Accounting Information System on the
Quality of Accounting Information? 2) How big the
influence of the Quality of Accounting Information
Systems on accounting information quality? 3) How big
influence of perceived ease of use on the accounting
information systems on the accounting information
quality?
This research was conducted to prove theories
and hypotheses in previous studies on factors that affect
the quality of the Accounting Information System using
the Theory Technology Acceptance Model (TAM)
framework with the relationship between research
variables as follows: 1) The effect of perceived ease of
use ) accounting information systems on the quality of
accounting information systems. 2) The effect of
perceived ease of use (ease of use) of accounting
information systems on the accounting information
quality. 3). Effect of the quality of accounting
information systems on the quality of accounting
information.
Research on the quality of information systems
using the Technology Acceptance Model (TAM)
approach has been widely carried out. Among them is
research conducted by Fardinal [4] wherein this study
the quality of accounting information is measured using
theory. Technology Acceptance Model (TAM). TAM
can explain the effect of the internal control system on
the quality of accounting information. TAM allows us
to check and predict whether the components of the
internal control system have been implemented properly
and adequately in the accounting information system.
Sonia et al., [5] in a study entitled The
Perceived Usefulness of Financial Information for
Decision Making in Portuguese Municipalities: The
Importance of Internal Control discusses the level of
perceived benefits of financial information in
supporting decision making. The results show a high
degree of perceived usefulness of financial information
for corporate political decision making and financial
decisions, especially financial information presented on
an accrual basis.
Ronny Andesto and Azhar Susanto [6]
discusses the organizational structure has a significant
effect on the Quality Management Accounting
Information System. The lack of quality management
accounting information systems is caused by a lack of
organizational structure. The quality of management
accounting information systems can be improved by
increasing the effectiveness of the organizational
structure.
Based on the background described above, the
authors intend to research the quality of accounting
information systems with the Technology Acceptance
Model (TAM) approach using different variables from
previous studies entitled "The Effect of Perceptions of
Ease of Use on the Quality of Accounting Information
Systems and their Impact on Quality. Accounting
Information "
LITERATURE REVIEW
Reason Action Theory (TRA)
Theory of Reasoned Action (ToRA or TRA)
aims to explain the relationship between attitudes and
behavior in human action. It is mainly used to predict
how individuals will behave based on pre-existing
behavioral attitudes and intentions. Individual decisions
to engage in certain behaviors are based on the results
that the individual hopes will emerge as a result of
performing these behaviors. Developed by Martin
Fishbein and Icek Ajzen in 1967, this theory stems from
previous research in social psychology, persuasion
models, and attitude theory.
Fishbein and Ajzen in Jogianto [7] state that
Reasoned Action Theory is based on social psychology,
according to Reasoned Action Theory, individual
performance of predetermined behavior will be determined by the intent of the
action to be carried out
with the aim of the behavior being jointly determined
by individual attitudes and subjective norms.
Technology Acceptance Model
The Technology Acceptance Model (TAM) introduced by Fred D. Davis is an information
systems theory that
models how users accept and use technology. TAM has continued to be studied and
expanded - two major improvements
are TAM 2 [8] and Integrated Theory of Technology Acceptance and Use (or UTAUT,
Venkatesh, et al. [9]). TAM 3 has
also been proposed in the context of e-commerce to include the effects of trust and
perceived risk on system use [10].
Perceived usefulness and Perceived ease of use are two fundamental norms in TAM for
predicting behavior.
Fig-1.2: Technology Acceptance Model (TAM)
The main objective of TAM is to become a
basic understanding of the influence of external factors
on internal beliefs and behavior.
Accounting Information System
Accounting Information System is a system
that collects, records, stores, and processes data to
produce information for decision-makers [11]. Romney
& Steinbart [11] also mention, there are seven
components of the Accounting Information System,
namely:
a) Human.
b) Procedures and instructions.
c) Data.
d) Software.
e) Information technology infrastructure.
f) Internal control.
g) Safety measures.
These seven components enable the
Accounting Information System to fulfill three
important functions in business, namely;
a) Collect and store data about the organization's
activities, resources, and personnel. Organizations
have several business processes, such as making
the sale or purchase of raw materials, that are
repeatable.
b) Turning data into information so the management
can plan, execute, control, and evaluate activities,
resources, and personnel.
c) Provide adequate controls to protect the
organization's assets and data.
The use of accounting information systems is
used to (a) produce external reports, (b) support routine
operating activities, (c) support information
requirements for decision making, (d) support planning
and control, and (e) provide internal control [12].
Accounting Information System Quality
Understanding the Quality of Accounting
Information Systems according to Azhar Susanto [6] is
"The quality of accounting information systems as a
concept that must be integrated with all elements and
sub-elements involved in forming an accounting
information system to produce quality accounting
information". According to Stair & Reynolds [13], the
quality of accounting information systems is (a)
flexible, (b) efficient, accessible (c) accessible, and
timely. Seddon [14] states that the success of
information systems is conceptualized as a value judgment made by a person from a
stakeholder's point
of view. Also, Gelinas & Wriggins [15] suggested that
the effectiveness of an accounting information system is
a measure of the success of an accounting information
system meeting the objectives set.
Heidman [16]. Stated the dimensions of the
quality of the accounting information system
consists,(a) Integration, (b) Flexibility, (c) Accessibility,
(d) Formalization, (e) Media Wealth. From two sources
Heidman [16] and Stair & Reynolds [17], researchers
summarize and limit the dimensions of the quality of
accounting information systems as follows; (a)
Flexibility (b) Accessibility (c) Integration (d)
Formalization.
Accounting Information Quality
The value of information is directly related to
how it helps decision-makers achieve their
organizational goals. Valuable information can help
people and their organizations perform their tasks more
efficiently and effectively [17]. Further, information is
of high quality, information on products whose
characteristics, attributes, or qualities help make it
valuable to them [18].
The quality of accounting information can be
explained in several dimensions. Hall [19] argues that
the dimensions of information quality consist of: (a).
relevance, (b). timeliness, (c). accuracy, (d).
completeness, and (e). summary. Besides, Gelinas et al.
[15] and McLeod [20] suggest that the dimensions of
information quality are accurate, timely, relevant, and
complete. Much earlier, Hicks [21] stated relevance,
timeliness, accuracy, and verifiability as criteria for
information quality.
Meanwhile, Maurice [22] and O'Briens &
Marakas [18] summarize the importance of information
and classify it into three dimensions, namely: time
(consisting of timeliness, currency, frequency, period);
content (accuracy, relevance, completeness,
conciseness, scope, performance); and form (clarity,
detail, sequence, presentation, media) In this study, the
dimensions of accounting information quality are: (a)
Relevance (b) Accuracy (c) Verification.
1. Hypothesis
H1: Perceived Ease of Use affects the Quality of the
Accounting Information system System and also
the Quality of Accounting Information.
H2: The quality of information systems affects the
quality of accounting information.
H3: Perceived Ease of Use affects the Quality of
Accounting Information.
RESEARCH METHODS
This research is a type of causal research.
Causal research aims to test hypotheses about the effect
of one or more variables (independent variables) on
other variables (dependent variable). The data in this
study is in the form of a questionnaire included in
quantitative research. This study uses primary data in
the form of the respondent's answers from middle and
upper-level managers and staff at the research site.
The population is the accounting,
procurement/purchasing, project admin unit in each
division, and production division unit at the Batam
branch office. This includes the accounting department
in the company's central unit. The total number of
respondents was 60 users of accounting information
systems consisting of staff, supervisors, and
managers/head units of each functional division and the
Director where the research was conducted as users of
financial reports or accounting information. In this
study, data collection was carried out using a Likert
scale questionnaire technique. And the method of
analysis in this research is the Structural Equation
Model (SEM) using Partial Least Square Software
(PLS), namely SmartPLS version 3.0. for measuring the
level of validation and reliability of data and descriptive
analysis.

DISCUSSION
1) The Effect of Perceived Ease of Use on
Accounting Information System Quality.
The results of this study, indicate that the
perceived ease of use affects the accounting information
system even though the signification level is low.
Perceived ease of use is one of the determining factors
in the operational performance of the accounting
information system. As expressed by Fred D Davis [24]
in his research journal entitled 'Perceived usefulness,
Perceived ease of use, and User acceptance of
Information Technology' mentioned that usability and
ease of use could be affected by various factors that can
be controlled externally, such as functional
characteristics and system interface.
In the research object, the accounting
information system is carried out by each division and
unit department. According to the modules contained in
the accounting information system, making users not
constrained by the characteristics of the system.
Company's SOP support control over the flow of
transactions that take into account the efficiency and
effectiveness of the accounting information system
used. Thus, the level of significance of perceived ease
of use in influencing the quality of the accounting
information system is small, because the perceived ease
of use is also influenced by other external factors.
2) The Effect of the Accounting Information System
Quality on Accounting Information Quality.
The results of this study indicate that the effect
of the Quality of Accounting Information Systems on
the Quality of Accounting Information is quite
significant. In the research area, the accounting
information system used is quite good even though the
ERP is not as sophisticated as SAP. The characteristics
of the system are quite complicated with a fairly tight
level of security. However, as mentioned above, it is
resolved by the company's SOP as an internal control so
that the complexity does not become a major obstacle.
The company has a good system quality in terms of
system reliability, integration, ease of use, and system
flexibility which will directly affect quality accounting
information.
CONCLUSION
1) The perception of ease of use in this study shows a
significant effect on the quality of the accounting
information system even though it is at a low level.
This is due to other external factors of the
accounting information system in the form of
company SOP as a function of internal control. The
routine and adaptation of employees to operate the
program, make the characteristics of a complex
system, not a big obstacle. Because each module
unit is done by different but integrated units or
employees. This conclusion supports the H1
hypothesis.
2) The company has a good quality accounting
information system. Users of accounting reports or
information have not been constrained to obtain
accounting information at any time accurately and in
real-time, so that the resulting strategic decisions
can maintain the sustainability and productivity of
the company. This conclusion supports the H2
hypothesis.
3) Perceived Ease of Use has an indirect effect on the
Quality of Accounting Information. Although the
level of significance is low in this study, the
contribution of the ease of the system determines the
level of accuracy and speed of processing financial
data so that the information provided is presented in
real-time. This conclusion supports the H3
hypothesis.
SUGGESTION
1. for the Company
a. To overcome the decline in the quality of accounting
information, it is suggested to improve the quality of
the accounting information system by periodically
evaluating the system, company policies, and
internal control as one of the external factors
affecting the quality of the accounting information
system.
b. The need for a rotation of personnel functions in each
department that operates the accounting information
system to create a backup system if there are
employees who are constrained in carrying out their
duties so that company operations can continue as
they should and reports can be completed on time.
For Academics
This study experienced a limited number of
samples or small data, which led to the sensitivity of the
measurement for Cronbach alpha and resulted in values
below the standard reference data validity. Future
research is expected to take another perspective from the quality of accounting
information systems and
explore the Technology Acceptance Model (TAM)
theory. By adding other variables and by sample or
population in different sectors.