Exploring the Impact of Accounting Information System Quality, User Involvement, and Education and Training on User Satisfaction with Enterprise Resource Planning (ERP)-Based Accounting Information Systems in the Manufacturing Industry

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Yuhanis Ladewi
Nina Sabrina
Retno Amelia Putri

Abstract

This study aims to analyze the influence of accounting information system quality, user involvement, and education and training on user satisfaction with accounting information systems. The research employs a descriptive and associative approach with four main variables: accounting information system quality, user involvement, education and training, and user satisfaction. The study population includes seven car showrooms located in Ilir Timur I and Ilir Timur II districts, with a total of 42 respondents determined using a saturated sampling technique. Data were collected through questionnaires, interviews, and documentation. The data were analyzed using validity and reliability tests, as well as descriptive and inferential statistical analyses, including classical assumption tests, multiple linear regression, coefficient of determination (R²), and t-tests with the aid of SPSS version 25. The findings reveal that accounting information system quality, user involvement, and education and training each have a positive and statistically significant effect on user satisfaction, with system quality emerging as the strongest predictor. Together, these variables explain a substantial proportion of variance in user satisfaction, indicating that both technical and human factors play a critical role in successful system implementation. These results highlight the practical importance for management to prioritize system reliability, actively involve users in system development and implementation processes, and provide continuous education and training programs to enhance user satisfaction and overall system effectiveness.

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