50 Jurnal Akuntansi dan Keuangan Indonesia, Juni 2008, Vol.5, No. 1, hal. 50-76
Ju rn a l A k u n ta n s i d a n K e u a n g a n In d o n e s ia V o lu m e 5 - N o m o r 1, J u n i 2 0 0 8
A N A L I S I S K E B E R H A S I L A N P E N G G U N A A N P E R A N G K A T
L U N A K A K U N T A N S I D I T I N J A U D A R I P E R S E P S I P E M A K A I
(S T U D I I M P L E M E N T A S I M O D E L K E B E R H A S I L A N S I S T E M
I N F O R M A S I )
Istianingsih
S T I S I P Y U P P E N T E K
is tis a s tro @ y a h o o .c o m
Setyo Hari Wijanto
P a s c a S a r j a n a F a k u l t a s E k o n o m i U n iv e r s ita s I n d o n e s ia
s e ty o h w @ id o la .n e t.id
Abstract
T h e p u r p o s e o f th is s t u d y is to e x a m in e th e in fo r m a tio n s y s te m (IS ) s u c c e s s o f th e a c c o u n t i n g s o ftw a r e b a s e d o n th e u s e r p e r c e p tio n . T h e m o d e l u s e d to e x a m in e th e I S s u c c e s s is th e m o d i f i e d I S s u c c e s s m o d e l o f S e d d o n (1 9 9 7 ). T h e m o d e l e m p lo y e d in th is s t u d y is a p p l i e d o n d a ta c o l l e c t e d th r o u g h 2 0 4 q u e s ti o n n a ir e s d i s t r i b u t e d to th e u s e r s o f a c c o u n ti n g s o ftw a r e w h o w o r k a t th e v a r i e t y o f c o m p a n ie s in In d o n e s ia . I n e x a m i n i n g th e m o d e l, w e e m p lo y th e S tr u c t u r a l E q u a t io n M o d e l ( S E M ) w ith th e u s e o f L I S R E L 8 .7 2 sojH >are. T h e r e s u lts o f th e s t u d y s h o w th a t s y s te m q u a lity s i g n ific a n tly a f fe c ts th e p e r c e i v e d u s e fu ln e s s a n d th e u s e r s a tis fa c tio n . F u r th e r m o r e , th e r e s u lts s h o w th a t in fo r m c \tio n q u a l i t y s ig n ific a n tly a ffe c ts th e p e r c e i v e d u s e fu ln e s s a n d u s e r s a tis fa c tio n . O n th e o th e r h a n d , th e s t u d y f i n d s t h a t u s e r s a t i s f a c t i o n d o e s n o t a ffe c t th e s y s te m u se.
lstianingsih, Wijanto, Analisis K eberhasilan Penggunaan Perangkat Lunak Akuntansi 51
P E N D A H U L U A N
K e m a ju a n te k n o lo g i k o m p u te r d a n in fo rm a s i te la h b e rd a m p a k p a d a c a ra p e n c a ta ta n a k u n ta n s i. S is te m In fo rm a s i A k u n ta n s i (S IA ) y a n g te rk o m p u te ris a s i m e m u n g k in k a n p e m a k a i la p o ra n k e u a n g a n d a p a t m e lih a t la p o ra n k e u a n g a n setiap saa t d e n g a n le b ih c e p a t d a n a k u ra t. J ik a p e ru s a h a a n tid a k m e m ilik i S IA y a n g b a ik , p e ru s a h a a n tid a k a k a n d a p a t m e n y e d ia k a n in fo rm a s i y a n g b a ik u n tu k p a ra p e n g a m b il k e p u tu s a n d i p e ru s a h a a n te rs e b u t (M c L e o d d a n S c h e ll 2 0 0 1 ).
D e n g a n b a n tu a n k o m p u te r, d a ta y a n g d ic a ta t b u k a n h a n y a d a ta k e u a n g a n s aja , m e la in k a n ju g a d a ta la in s e p e rti d a ta p e la n g g a n d a n p e n ju a la n . D a ta n o n
-k e u a n g a n te rs e b u t d a p a t d ia n a lis is u n tu -k m e n g h a s il-k a n in fo rm a s i « o « --k e u a n g a n y a n g d a p a t d ig u n a k a n u n tu k m e n g a m b il k e p u tu sa n s tra te jik d a la m m e n c a p a i tu ju a n p e ru s a h a a n . P e n y a jia n in fo rm a s i k e u a n g a n d a n w « - k e u a n g a n in i d a p a t d ila k u k a n d e n g a n le b ih m u d a h d e n g a n a d a n y a d u k u n g a n p e ra n g k a t lu n a k a k u n ta n s i y a n g d e w a s a in i s e m a k in b a n y a k v a ria s in y a d a n d a p a t d ip e ro le h d e n g a n m u d a h di p a sa ra n .
P e m a k a ia n p e ra n g k a t lu n a k a k u n ta n s i te n tu n y a m e m b a w a d a m p a k ba gi te n a g a k e rja b id a n g a k u n ta n s i y a n g m e n g o p e ra s ik a n n y a . P e n g g u n a a n p e ra n g k a t lu n a k a k u n ta n s i d ih a ra p k a n a k a n d a p a t m e n in g k a tk a n k in e rja p a ra p e k e rja b id a n g a k u n ta n s i. M a s a la h y a n g b ia s a n y a te rja d i d a la m p e m a k a ia n p a k e t p e ra n g k a t lu n a k a k u n ta n s i a d a la h k e tid a k s e s u a ia n fitu r p e ra n g k a t lu n a k te rs e b u t d e n g a n p ro s e s b is n is d a n in fo rm a s i y a n g d ip e rlu k a n o rg a n is a s i (J a n s o n d a n S u b ra m a n ia n 1996; L u c a s e t al. 1 9 9 8). K e tid a k s e s u a ia n te rs e b u t d a p a t m e n im b u lk a n m a s a la h y a n g s ig n ifik a n ba g i p e m a k a in y a . K e s u lita n te k n is y a n g m e n g g a n g g u d a la m p e ra n g k a t lu n a k , m a s a la h i n t e r f a c i n g d a la m siste m , d a n k e s u lita n d a la m p e ra n g k a t k e ra s d a p a t m e m b u a t p e m a k a i fru s tra s i d a n m e n u ru n k a n tin g k a t k e p u a s a n p e m a k a i. Jik a p e m a k a i m e ra s a tid a k p u a s a k a n p e ra n g k a t lu n a k y a n g d ig u n a k a n , m e re k a a k a n m e n c a ri c a ra a g a r p e ra n g k a t lu n a k te rs e b u t tid a k la g i d ig u n a k a n .
52 Jurnal Akuntansi dan Keuangan Indonesia, Juni 2008, Vol.5, N o.I, hal. 50-76
P e n e litia n ini b e rtu ju a n u n tu k m e n g u k u r s e ja u h m a n a k e b e r h a s ila n p e ra n g k a t lu n a k a k u n ta n s i d ilih a t d a ri p e rs e p s i p e m a k a i d e n g a n m e n g g u n a k a n m o d ifik a si m o d e l k e b e rh a s ila n s iste m in fo rm a s i d a ri S e d d o n (1 9 9 7 ). P e m ilih a n m o d e l in i d id a s a rk a n p a d a p e n e m p a ta n v a ria b e l p e n g g u n a a n s iste m se b a g a i v a ria b e l d e p e n d e n . H al ini d id a s a rk a n p a d a b e b e r a p a s tu d i s ep e rti D a v is e t al. (1 9 8 9 ), Ig b a ria e t al. (1 9 9 7 ), T h o m s o n e t al. (1 9 9 1 ), s e rta B o u d re a u d a n S e lig m a n (2 0 0 5 ) y a n g m e n g g u n a k a n v a ria b e l p e n g g u n a a n s iste m se b a g a i v a ria b e l d e p e n d e n d a la m p e n e litia n m e re k a. Iq b a ria d a n Z in a tte ly (1 9 9 7 ) m e n y a ta k a n b a h w a p e n g g u n a a n s is te m m e ru p a k a n v a ria b e l k u n c i d a la m s e b a g ia n b e sa r k e ra n g k a te o ritis ris e t s is te m in fo rm a si k a re n a d a p a t m e w a k ili u k u ra n d a ri e fe k tiv ita s p e n g g u n a a n s is te m in fo rm a s i d a lam o rg a n is a s i.
T E L A A H L IT E R A T U R D A N P E N G E M B A N G A N H IP O T E S IS
P e n e ra p a n s is te m in fo rm a s i d a la m p e ru s a h a a n m u n g k in sa ja b e rh a sil, n a m u n m u n g k in ju g a m e n g a la m i k e g a g a la n (M o n ta z e m i 1988 d a la m K o m a ra 2 0 0 5 ). D e m ik ia n j u g a d e n g a n p e n e ra p a n p e ra n g k a t lu n a k a k u n ta n s i se b a g a i su atu sis te m in fo rm a s i. M y e rs e t al. (1 9 9 7 ) m e n y a ta k a n b a h w a p e n g u k u ra n k e b e rh a s ila n siste m in fo rm a s i s a n g a t p e n tin g b a g i o rg a n isa si. K e b e rh a s ila n siste m in fo rm a s i s u a tu p e ru s a h a a n te rg a n tu n g d a ri b a g a im a n a s is te m itu d ija la n k a n , k e m u d a h a n siste m itu b a g i p a ra p e m a k a in y a , d a n p e m a n fa a ta n te k n o lo g i y a n g d ig u n a k a n (G o o d h u e 19 9 5). K o n s e p k e b e rh a s ila n siste m in fo rm a si m e ru p a k a n s u a tu k o n s e p y a n g d ig u n a k a n d a la m b e rb a g a i ris e t se b a g a i k rite ria d a s a r u n tu k m e n g e v a lu a si siste m in fo rm a s i (R a i e t al. 2 0 0 2 ).
D e L o n e d a n M c L e a n (1 9 9 2 ) m e n y a m p a ik a n ta k s o n o m i m e n g e n a i e n a m fa k to r y a n g m e n ja d i d a s a r p e n g u k u ra n k e b e rh a s ila n s is te m in fo rm a s i. K e e n a m k a te g o ri te rs e b u t a d a la h k u a lita s in fo rm a s i, k u a lita s s is te m , p e n g g u n a a n siste m , k e p u a s a n p e n g g u n a a k h ir, d a m p a k in d iv id u a l, d a n d a m p a k o rg a n is a s io n a l. M o d e l y a n g d ik e m b a n g k a n D e L o n e d a n M c L e a n (1 9 9 2 ) ini s e la n ju tn y a d ik e n a l d e n g a n is tila h m o d e l k e b e rh a s ila n s is te m in fo rm asi. D a la m m o d e l te rs e b u t, D e L o n e m e n e m p a tk a n v a ria b e l d a m p a k in d iv id u a l d a n d a m p a k o rg a n is a s io n a l seb a g a i v a ria b e l d e p e n d e n . V a ria b el p e n g g u n a a n s is te m d ip o s is ik a n se b a g a i in te r v e n in g
a n ta ra k u a lita s s is te m d a n k u a lita s in fo rm a s i te rh a d a p d a m p a k in d iv id u a l, serta m e m e d ia si h u b u n g a n a n ta ra k u a lita s siste m d e n g a n k e p u a s a n p e n g g u n a akhir.
Istianingsih, Wijanto, A nalisis K eberh asilan Penggunaan Perangkat Lunak Akuntansi 53
siste m in fo rm a s i te rs e b u t. S e d d o n (1 9 9 7 ) m e n g a ju k a n m o d e l y a n g m e n c o b a m e lih a t p e n g g u n a a n s is te m s e b a g a i p e rila k u y a n g m u n c u l a k ib a t a d a n y a k e u n tu n g a n ata s p e n g g u n a a n s is te m in fo rm a s i te rs e b u t. P e rila k u y a n g d itim b u lk a n d a ri p e n g g u n a a n s is te m in fo rm a s i in i, d a la m p ro s e s s e la n ju tn y a a k a n m e m b e ri d a m p a k te rh a d a p k in e rja in d iv id u y a n g m e n g g u n a k a n n y a .
P e rb e d a a n u ta m a a n ta ra m o d e l D e L o n e d a n M c L e a n (1 9 9 2 ) d e n g a n m o d e l S e d d o n (1 9 9 7 ) te rle ta k p a d a p e n e m p a ta n v a ria b e l p e n g g u n a a n siste m . P a d a m o d e l D e lo n e d a n M c L e a n (1 9 9 2 ), v a ria b e l p e n g g u n a a n s is te m m e n j a d i v a ria b e l in te r v e n in g
a n ta ra v a ria b e l k u a lita s s is te m d e n g a n v a ria b e l d a m p a k in d iv id u a l. S e m e n ta ra p a d a m o d e l S e d d o n (1 9 9 7 ), v a ria b e l p e n g g u n a a n s is te m m e n ja d i v a ria b e l d e p e n d e n .
P e n e litia n ini m e n g g u n a k a n m o d e l y a n g d ik e m u k a k a n S e d d o n (1 9 9 7 ) d e n g a n v a ria b e l p e n g g u n a a n s is te m se b a g a i to lo k u k u r k e b e rh a s ila n p e ra n g k a i lu n a k a k u n ta n s i. P e n e litia n ini a k a n m e la k u k a n s u a tu k o n firm a s i a ta s fa k to r-fa k to r y a n g s e c a ra te o ritis m e m p e n g a ru h i k e b e rh a s ila n p e ra n g k a t lu n a k a k u n ta n s i y a n g d ilih a t d a ri p e rs e p s i p e n g g u n a . V a ria b el y a n g d ig u n a k a n d a la m m o d e l p e n e litia n ini d ia m b il d a ri h a s il ra n g k u m a n p e n e litia n R ai e t al. (2 0 0 2 ).
K u alitas S istem , K u alitas In form asi, dan P ersep si M a n fa a t
K u a lita s s is te m m e ru p a k a n k a ra k te ris tik d a ri in fo rm a s i y a n g m e le k a t m e n g e n a i s is te m itu s e n d iri (D e L o n e d a n M c L e a n 1 9 92 ). K u a lita s siste m ju g a d id e fin is ik a n D a v is e t al. (1 9 8 9 ) d a n ju g a C h in d a n T o d d (1 9 9 5 ) se b a g a i p e rs e p s i k e m u d a h a n y a n g m e n g u k u r tin g k a t k e m u d a h a n te k n o lo g i k o m p u te r u n tu k d ip a h a m i d a n d ig u n a k a n . K u a lita s s is te m s e p e rti y a n g d id e fin is ik a n p e n e liti-p e n e liti d i a tas se b a g a i p e rs e p s i k e m u d a h a n p e n g g u n a a n m e ru p a k a n k a ra k te ris tik in fo rm a s i y a n g m e le k a t d a la m s is te m in fo rm a s i s e rta m e ru p a k a n p e rs e p s i p e m a k a i a ta s ra s a k e m u d a h a n d a la m m e m a h a m i s is te m in fo rm a si y a n g d ig u n a k a n .
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P e n e litia n B a n d u ra (1 9 8 2 ) d a n H ill (1 9 8 7 ) m e n g h a s ilk a n b a h w a p e rse p si k e m u d a h a n p e n g g u n a a n d a n p e rs e p s i m a n fa a t m e ru p a k a n d e te rm in a n d ari p e rila k u p e n g g u n a . A d a m s e t al. (1 9 9 2 ) ju g a m e la k u k a n p e n e litia n y a n g h a siln y a m e n u n ju k k a n a d a n y a h u b u n g a n p o s itif a n ta ra p e rs e p s i m a n fa a t d a n p e rse p si k e m u d a h a n p e n g g u n a a n . Iq b a ria , G u im a ra e s , d a n D a v is (1 9 9 5 ) d a la m p e n e litia n m e re k a d e n g a n m e n g g u n a k a n te c h n o l o g y a c c e p ta n c e m o d e l (T A M ) m e m p e rlih a tk a n a d a n y a p e n g a ru h d ari v a ria b e l p e rs e p s i k e m u d a h a n p e n g g u n a a n s is te m te rh a d a p p e rs e p s i m a n fa a t. H a sil p e n g u jia n M a o d a n P a lv ia (2 0 0 6 ) s e rta S im o n d a n P a p e r (2 0 0 7 ) m e n u n ju k k a n a d a n y a p e n g a ru h d a ri p e n g a ru h p o s itif d a ri p e rs e p s i k e m u d a h a n p e n g g u n a a n siste m te rh a d a p p e rs e p s i m an faat.
S e d d o n (1 9 9 7 ) m e la k u k a n p e n e litia n u n tu k m e lih a t a d a n y a h u b u n g a n a n ta ra k u a lita s in fo rm a s i d e n g a n p e rs e p s i m an faat. H a sil p e n e litia n S e d d o n (1 9 9 7 ) m e n g e n a i a d a n y a h u b u n g a n a n ta ra d u a v a ria b e l ini d id u k u n g o le h h a sil p e n e litia n L i (1 9 9 7 ) d a n R ai e t al. (2 0 0 2 ).
B e rd a s a rk a n u ra ia n d i a ta s p e n e litia n ini m e n g a ju k a n h ip o te s is p e rta m a b a h w a b e rd a s a rk a n p e rs e p s i p e m a k a i, s e m a k in tin g g i k u a lita s p e ra n g k a t lu n a k a k u n ta n s i, a k a n s e m a k in m e n in g k a tk a n p e rs e p s i m a n fa a t. H ip o te s is k e d u a a d ala h se m a k in tin g g i k u a lita s in fo rm a s i y a n g d ih a s ilk a n p e ra n g k a t lu n a k a k u n ta n s i y a n g d ig u n a k a n , a k a n s e m a k in m e n in g k a tk a n p e rs e p s i m a n fa a t m e n u ru t p e m a k a i.
H,: Kualitas sistem berpengaruh positif terhadap persepsi manfaat.
H2: Kualitas informasi berpengaruh positif terhadap persepsi manfaat.
K ualitas S istem , K u alitas In form asi, dan K epuasan P en g g u n a A k h ir
U k u ra n k e p u a s a n p e m a k a i p a d a siste m k o m p u te r d ic e rm in k a n o le h k u a lita s siste m y a n g d im ilik i (G u im a ra e s e t al. 1992; Y oo n e t al. 199 5). K e p u a s a n p e m ak a i te rh a d a p s u a tu siste m in fo rm a s i a d a la h b a g a im a n a c a ra p e m a k a i m e m a n d a n g siste m in fo rm a si s e c a ra n y a ta , ta p i tid a k p a d a k u a lita s siste m se c a ra te k n ik (G u im a ra e s et al. 2 0 0 3 ). D a la m lite ra tu r p e n e litia n m a u p u n d a la m p ra k te k , k e p u a s a n p e n g g u n a a k h ir s e rin g k a h d ig u n a k a n se b a g a i u k u ra n p e n g g a n ti d a ri e fe k tiv ita s siste m in fo rm a si (M e lo n e 1990 ). H a sil p e n e litia n y a n g d ip e ro le h D e L o n e d a n M c L e a n (1 9 9 2 ), S e d d o n d a n K ie w (1 9 9 6 ), R o ld a n d a n M illa n (1 9 9 7 ), M c K in e y e t al. (2 0 0 2 ), R ai et al. (2 0 0 2 ), M c G ill e t al. (2 0 0 3 ), A lm u ta iri d a n S u b ra m a n ia n (2 0 0 5 ), serta L iv ari (2 0 0 7 ) m e n u n ju k k a n b a h w a k u a lita s siste m b e rp e n g a ru h p o s itif te rh a d a p k e p u a sa n p e n g g u n a akhir.Istianingsih, Wijanto, A nalisis K eberhasilan Penggunaan P eran gkat Lunak Akuntansi 55
(1 9 9 7 ), K im d a n M c H a n e y (2 0 0 0 ), M c K in e y e t al. (2 0 0 2 ), R a i e t al. (2 0 0 2 ), M c G ill e t al. (2 0 0 3 ), A lm u ta iri d a n S u b ra m a n ia n (2 0 0 5 ), se rta L iv a ri (2 0 0 7 ).
B e rd a s a rk a n h a s il p e n e litia n d i a tas d a p a t d ilih a t b a h w a k u a lita s siste m in fo rm a s i d a n k u a lita s in fo rm a s i y a n g d ih a s ilk a n s is te m te rs e b u t a k a n b e rp e n g a ru h p o s itif te rh a d a p k e p u a s a n p e m a k a i. P e n e litia n in i m e n g a ju k a n h ip o te s is k e tig a b a h w a s e m a k in tin g g i k u a lita s p e ra n g k a t lu n a k a k u n ta n s i y a n g d ig u n a k a n , a k an m e n in g k a tk a n k e p u a s a n p e m a k a i m e n u ru t p e rs e p s i m e re k a . U n tu k h ip o te s is k e e m p a t d a la m p e n e litia n in i a d a la h s e m a k in tin g g i k u a lita s in fo rm a s i y a n g d ih a s ilk a n o le h p e ra n g k a t lu n a k a k u n ta n s i y a n g d ig u n a k a n a k a n m e n in g k a tk a n k e p u a s a n p e n g g u n a a k h ir b e rd a s a rk a n p e rs e p s i m e re k a .
H3: Kualitas sistem berpengaruh positif terhadap kepuasan pengguna akhir.
H4: Kualitas informasi berpengaruh positif terhadap kepuasan pengguna
akhir.
P ersep si M a n fa a t dan K ep u asan P en ggu n a A k h ir
D e L o n e d a n M c L e a n (1 9 9 2 ) m e n y a ta k a n b a h w a a n ta ra d a m p a k p e n g g u n a a n siste m in fo rm a s i te rh a d a p k in e rja in d iv id u a l d e n g a n tin g k a t k e p u a s a n p e n g g u n a m e m ilik i h u b u n g a n y a n g s ifa tn y a tim b a l b a lik . S e m e n ta ra S e d d o n (1 9 9 7 ) d a lam m o d e ln y a m e n g h ip o te s is k a n b a h w a d a m p a k d a ri p e n g g u n a a n s is te m in fo rm a si y a n g b e ru p a m e n in g k a tn y a k in e rja in d iv id u , a k a n m e m p e n g a ru h i tin g k a t k e p u a s a n p e m a k a i.
U n tu k m e n e liti h u b u n g a n a n ta ra p e rs e p s i m a n fa a t d e n g a n k e p u a s a n p e n g g u n a ak h ir, R a i e t al. (2 0 0 2 ) m e n g g u n a k a n tig a m o d e l k e b e rh a s ila n siste m in fo rm a si. K e tig a m o d e l te rs e b u t a d a la h m o d e l k e b e rh a s ila n siste m in fo rm a s i D e L o n e d a n M c L e a n (1 9 9 2 ), m o d e l S e d d o n (1 9 9 7 ), d a n m o d e l S e d d o n (1 9 9 7 ) y a n g d im o d ifik a s i d e n g a n m e n a m b a h k a n h u b u n g a n a n ta ra p e rs e p s i m a n fa a t d e n g a n p e n g g u n a a n siste m . H a s il p e n e litia n n y a s e c a ra k e s e lu ru h a n m e n u n ju k k a n p e rs e p s i m a n fa a t b e rp e n g a ru h te rh a d a p k e p u a s a n p e n g g u n a akhir.
L iv a ri (2 0 0 5 ) m e la k u k a n p e n e litia n m e n g e n a i k e b e rh a s ila n siste m in fo rm a s i y a n g b a ru d ite ra p k a n te rh a d a p p e n g g u n a siste m in fo rm a s i d i s a tu o rg a n is a s i y a n g b e rs ifa t m a n d a to r y . H a sil p e n e litia n n y a u n tu k h u b u n g a n v a ria b e l p e rs e p s i m a n fa a t d e n g a n k e p u a s a n p e n g g u n a a k h ir m e n u n ju k k a n b a h w a k e d u a v a ria b e l te rs e b u t s alin g m e m p e n g a ru h i sa tu s a m a lain.
B e rd a s a rk a n u ra ia n d i a tas, p e n e litia n ini m e n g a ju k a n h ip o te s is s e la n ju tn y a y a itu b a h w a s e m a k in tin g g i p e rs e p s i m a n fa a t, a k a n s e m a k in m e n in g k a tk a n k e p u a s a n p e n g g u n a a k h ir p e ra n g k a t lu n a k a k u n ta n s i, m e n u ru t p e rs e p s i m e re k a .
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K ep u asan P enggu na A k h ir dan P en ggu n aan Sistem
P e n e litia n B a ro u d i, O ls o n , d a n Iv e s (1 9 8 6 ) d a n M o n ta z e m i (1 9 8 8 ) m e n y a ta k a n b a h w a in te n s ita s p e n g g u n a a n siste m d a p a t d ija d ik a n s e b a g a i to lo k u k u r k e b e r h a s ila n siste m . B a ile y d a n P e a rs o n (1 9 8 3 ), E d s tro m (1 9 7 7 ), Iv e s , O ls o n , d a n B a ro u d i (1 9 8 3 ), serta P e a rs o n (1 9 7 7 ) m e n y a ta k a n b a h w a k e p u a s a n p e n g g u n a a k h ir in fo rm a s i { U s e r I n fo r m a tio n S a t i s f a c t i o n) d ija d ik a n s e b a g a i to lo k u k u r k e b e rh a s ila n siste m . P e n g g u n a a n siste m d a n k e p u a s a n p e n g g u n a a k h ir te la h d ig u n a k a n d a la m ris e t s iste m in fo rm a s i se b a g a i p e n g g a n ti (s u r r o g a te) u n tu k m e n g u k u r k in e rja S IA (S o e g ih a rto 2 0 0 1 ).
D a la m b e rb a g a i ris e t te rd a h u lu k e p u a s a n p e n g g u n a a k h ir d a n p e n g g u n a a n sis te m s e r in g k ali d ig u n a k a n se b a g a i v a ria b e l u ta m a d a la m m e n g e v a lu a s i k e b e rh a s ila n sis te m in fo rm a s i (Iq b a ria d a n T an 1997). G o o d h u e (1 9 9 5 ) m e n y a ta k a n b a h w a jik a e v a lu a s i p e m a k a i a ta s te k n o lo g i c o c o k d e n g a n k e m a m p u a n d a n tu n tu ta n d a la m tu g a s p e m a k a i, m a k a a k a n m e m b e ri d o ro n g a n k e p a d a p e m a k a i u n tu k le b ih m e m a n fa a tk a n te k n o lo g i. K e d u a v a ria b e l ini m e re fle k sik a n in te ra k si a n ta ra te k n o lo g i in fo rm a s i d e n g a n p e m a k a in y a . S e ja la n d e n g a n te o ri s ik a p d ari F is b e in d a n A jz e n (1 9 8 2 ), k e p u a s a n p e n g g u n a a k h ir m e n u n ju k k a n s ik a p in d iv id u , s e d a n g k a n p e n g g u n a a n s is te m m e n u n ju k k a n p e rila k u p e m a k a i s is te m in fo rm a si.
P e n e litia n y a n g h a s iln y a m e n u n ju k k a n a d a n y a h u b u n g a n a n ta ra d u a v a r ia b le
in i a d a la h p e n e litia n B a ro u d i, O lso n , d an Iv e s (1 9 8 6 ), R ai e t al. (2 0 0 2 ), d a n B o k h ari (2 0 0 5 ). S e m e n ta ra h a sil p e n e litia n L iv a ri (2 0 0 5 ) tid a k b e rh a s il m e m b u k tik a n a d a n y a h u b u n g a n p o s itif a n ta ra k e p u a s a n p e n g g u n a a k h ir d a n p e n g g u n a a n sistem . L iv a ri (2 0 0 5 ) b e rp e n d a p a t b a h w a tid a k d id u k u n g n y a h ip o te s is in i a d a la h k a re n a sifa t p e n g g u n a a n s is te m in fo rm a s i y a n g d ig u n a k a n d a la m p e n e litia n n y a a d a la h
m a n d a to r y .
B e rd a s a rk a n u ra ia n di a tas, p e n e litia n ini m e n g h ip o te s is k a n b a h w a b e rd a s a rk a n p e rs e p s i p e m a k a i, s e m a k in tin g g i tin g k a t k e p u a s a n p e m a k a i te rh a d a p p e ra n g k a t lu n a k a k u n ta n s i y a n g d ig u n a k a n , a k a n se m a k in tin g g i tin g k a t p e n g g u n a a n p e ra n g k a t lu n a k te rs e b u t.
H6: Kepuasan pengguna akhir berpengaruh positif terhadap penggunaan
sistem.
M E T O D E P E N E L IT IA N
M etode dan T eknik P en gu m p u lan D ata
lstianingsih, Wijanto, A nalisis K eberhasilan Penggunaan P eran gkat Lunak Akuntansi 57
di m a n a re s p o n d e n b e k e rja . P e n g u m p u la n d a ta d ila k u k a n d e n g a n m e to d e su rv ei m e la lu i k u e s io n e r y a n g d ik irim k a n k e p a d a re s p o n d e n . S e b e lu m d ik irim k a n k e p ad a re s p o n d e n , p e n e liti m e la k u k a n u ji p e n d a h u lu a n ata s k u e s io n e r te rle b ih d a h u lu u n tu k m e y a k in k a n b a h w a k a lim a t y a n g a d a d a la m k u e s io n e r d a p a t d ip a h a m i d e n g a n b en ar o le h re s p o n d e n . U ji p e n d a h u lu a n in i d ila k u k a n te rh a d a p 3 0 re s p o n d e n p e n g g u n a p e ra n g k a t lu n a k a k u n ta n s i. H a sil p e n g u jia n te rh a d a p k u e s io n e r u ji p e n d a h u lu a n d ig u n a k a n a c u a n u n tu k m e n e n tu k a n a p a k a h p e rlu m e m p e rb a ik i k u e s io n e r y a n g d ig u n a k a n . S e te la h d ila k u k a n u ji p e n d a h u lu a n , k u e s io n e r d ik ir im k a n s e c a ra la n g su n g ke p e ru s a h a a n te m p a t re s p o n d e n b e k e rja m e la lu i b a n tu a n c o n ta c t p e r s o n d a n ju g a m e la lu i e - m a il. K u e s io n e r y a n g d ik irim k a n d is e rta i d e n g a n s u ra t p e n g a n ta r y a n g b e risi p e tu n ju k p e n g is ia n d a n p e n je la s a n tu ju a n p e n e litia n . U n tu k m e m p e rtin g g i
r e s p o n s e r a te , di d a la m k u e s io n e r d is e rta k a n s o u v e n i r u n tu k re s p o n d e n .
M e to d e p e m ilih a n s a m p e l a d a la h p u r p o s i v e s a m p l i n g y a n g m e ru p a k a n m e to d e p e n g a m b ila n s a m p e l d id a s a rk a n p a d a k rite ria te rte n tu (S e k a ra n 2 0 0 3 ). K rite ria p e m ilih a n s a m p e l re s p o n d e n a d a la h m e re k a y a n g b e rp e n d id ik a n m in im a l D 3 ju r u s a n a k u n ta n s i d a n te la h b e k e rja d e n g a n m e n g g u n a k a n p e ra n g k a t lu n a k a k u n ta n s i m in im a l s a tu je n is p e ra n g k a t lu n a k s e la m a p a lin g tid a k s atu ta h u n . B e s a rn y a s a m p e l d ite n tu k a n b e rd a s a rk a n ju m la h re s p o n d e n y a n g m e n g e m b a lik a n dafitar p e rta n y a a n . P e rio d e p e n e litia n in i a d a la h k u ru n w a k tu p e n y e b a ra n h in g g a p e n g u m p u la n k u e s io n e r d a ri re s p o n d e n y a itu s e la m a d u a b u la n d a ri ta n g g a l 10 A p ril 2 0 0 7 s a m p a i 10 Ju n i 2 0 0 7 .
M od el P en elitian
P e n e litia n ini m e n g g u n a k a n b e n tu k S t r u c t u r a l E q u a t i o n M o d e l (S E M ). P e n g g u n a a n S t r u c t u r a l E q u a t i o n M o d e l i n g (S E M ) d e n g a n p ro g ra m n y a (L IS R E L , E Q S , a ta u P L S ) d a p a t m e n in g k a tk a n te k n ik a n a lis is d a la m ris e t s is te m in fo rm a s i (C h in d a n T o d d 1 9 9 5 ). T e k n ik a n a lisis in i p e n tin g u n tu k m e m a h a m i m a s a la h y a n g te rja d i d a la m ris e t s is te m in fo rm a s i. P ira n ti lu n a k y a n g d ig u n a k a n u n tu k m e n g u ji m o d e l p e n e litia n in i a d a la h p ro g ra m L isre l 8 .7 2 f u l l v e r s io n .
M o d e l p e n e litia n in i m e ru p a k a n m o d ifik a s i m o d e l k e b e rh a s ila n siste m in fo rm a s i d ari S e d d o n (1 9 9 7 ) d e n g a n m e n a m b a h k a n s e c o n d o r d e r c o n fir m a to r y f a c t o r a n a l y s i s (C F A ) u n tu k v a ria b e l la te n k e p u a s a n p e n g g u n a ak h ir. M o d e l S e d d o n
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m e n g e n a i fa k to r-fa k to r y a n g m e m p e n g a ru h i k e p u a s a n p e n g g u n a ak h ir. D e n g an m o d ifik a si te rh a d a p v a ria b e l k e p u a s a n p e n g g u n a ak h ir, m a k a m o d e l p e n e litia n ini d a p a t d iilu s tra s ik a n d a la m G a m b a r 1.
Gambar 1
Model Penelitian
O p erasion alisasi V ariabel
Variabel Laten
V a ria b el la te n m e ru p a k a n v a ria b e l k u n c i y a n g m e n ja d i fo k u s p e rh a tia n d a la m p e n e litia n in i. V a ria b e l ini m e ru p a k a n k o n se p a b s tra k y a n g h a n y a d a p a t d ia m a ti s e c a ra tid a k la n g s u n g d a n tid a k s e m p u rn a m e la lu i e fe k n y a p a d a v a ria b e l te ra m a ti (W ija n to 2 0 0 6 ). V aria b el la te n d a la m p e n e litia n in i a d a 5 y a n g te rd iri d a ri:
K u a l i t a s S is te m
lstianingsih, Wijanto, A nalisis K eberhasilan Penggunaan P eran gkat Lunak Akuntansi 59
K u a lita s siste m d a la m p a t h d ia g r a m p e n e litia n d is in g k a t S y s q u a . V ariabel ini d iu k u r d e n g a n 10 p e rta n y a a n d e n g a n 7 s k a la L ik e rt d a ri s a n g a t tid a k setu ju se k a li s a m p a i s a n g a t s e tu ju s ek a li. S e m a k in tin g g i s k o r v a ria b e l in i, b e ra rti k u a lita s p e ra n g k a t lu n a k a k u n ta n s i s e m a k in tin g g i m e n u ru t p e rs e p s i p e m a k a i. S e m a k in re n d a h sk o r v a ria b e l in i, m e n u n ju k k a n b a h w a k u a lita s p e ra n g k a t lu n a k a k u n ta n s i se m a k in re n d a h m e n u ru t p e rs e p s i p e m a k a i.
K u a l i t a s I n fo r m a s i
K u a lita s in fo rm a s i d a la m p e n e litia n in i m e ru p a k a n p e rs e p s i p e m a k a i m e n g e n a i k u a lita s in fo rm a s i y a n g d ih a s ilk a n o le h p e ra n g k a t lu n a k a k u n ta n s i y a n g d ig u n a k a n . B e b e ra p a k a ra k te r is tik y a n g d ig u n a k a n u n tu k m e n ila i m e n g e n a i k u a lita s in fo rm a s i ini a n ta ra la in a d a la h a c c u r a c y , tim e lin e s s , r e le v a n c e , in fo r m a tiv e n e s s ,
d a n c o m p e t i t i v e n e s s (W e b e r 1 99 9). K u e s io n e r y a n g d ig u n a k a n u n tu k m e n g u k u r k u a lita s in fo rm a s i in i d ia d o p s i d a ri k u e s io n e r y a n g d ig u n a k a n d a la m p e n e litia n M c G ill et al. (2 0 0 3 ).
D a la m p a t h d ia g r a m p e n e litia n in i, v a ria b e l k u a lita s in fo rm a s i in i d is in g k a t I n q u a . V ariab el in i d iu k u r d e n g a n 7 p e rta n y a a n s k a la L ik e rt d a ri s a n g a t tid a k se tu ju s ek a li s a m p a i s a n g a t s e tu ju s e k a li. S e m a k in tin g g i s k o r v a ria b e l in i, b e ra rti k u a lita s in fo rm a s i y a n g d ih a s ilk a n p e ra n g k a t lu n a k a k u n ta n s i s e m a k in tin g g i m e n u ru t p e rs e p s i p e m a k a i. S e m a k in re n d a h s k o r v a ria b e l in i, m e n u n ju k k a n b a h w a k u a lita s in fo rm a s i y a n g d ih a s ilk a n p e ra n g k a t lu n a k a k u n ta n s i s e m a k in re n d a h m e n u ru t p e rs e p s i p e m a k a i.
K e p u a s a n P e n g g u n a A k h i r
K e p u a s a n p e n g g u n a a k h ir d a la m p e n e litia n in i d ig u n a k a n u n tu k m e n g u k u r tin g k a t k e p u a s a n p e m a k a i te rh a d a p p e ra n g k a t lu n a k d a n o u t p u t y a n g d ih a silk a n . W eb e r (1 9 9 9 ) m e n y a ta k a n b a h w a te rd a p a t lim a k a ra k te ris tik u n tu k m e n ila i k e p u a s a n p e m a k a i y a itu c o n te n t, a c c u r a c y , f o r m a t , e a s y o f u se, d a n tim e lin e s s . K u e s io n e r u n tu k m e n g u k u r k e p u a s a n p e n g g u n a a k h ir d a la m p e n e litia n in i d ia d o p si d ari k u e s io n e r y a n g d is u s u n o le h D o ll d a n T o rk z a d e h (1 9 8 8 ), y a n g ju g a te la h d ig u n a k a n d a la m p e n e litia n K im d a n M c H a n e y (2 0 0 0 ).
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P e r s e p s i m a n fa a t
D a la m p e n e litia n in i, v a ria b e l p e rs e p s i m a n fa a t m e ru p a k a n p e rs e p s i p e m a k a i m e n g e n a i s e ja u h m a n a d a m p a k d ari p e n g g u n a a n p e ra n g k a t lu n a k a k u n ta n s i y a n g m u n g k in a k a n b e rp e n g a ru h d a la m m e n in g k a tk a n k in e rja m e re k a n a n tin y a . In s tru m e n y a n g d ig u n a k a n u n tu k m e n g u k u r v a ria b e l ini d ia m b il d a ri p e n e litia n D a v is e t al. ( i 9 8 8 ) d e n g a n m o d ifik asi a g a r re le v a n te rh a d a p p e n e litia n in i, y a itu p e n g g u n a a n p e ra n g k a t lu n a k a k u n ta n si. K u e s io n e r in i j u g a te la h d ip a k a i d a la m p e n e litia n S a n d e e (1 9 8 4 ) d a n G o o d h u e (1 9 9 5 ).
D a la m p a t h d ia g r a m p e n e litia n in i, v a ria b e l p e rs e p s i m a n fa a t ini d is in g k a t P e r c u s . V a ria b el ini d iu k u r d e n g a n 6 p e rta n y a a n d a la m 7 s k a la L ik e rt d a ri s a n g a t tid a k se tu ju sek a li s a m p a i d e n g a n s a n g a t s e tu ju s ek a li. S e m a k in tin g g i sk o r v a ria b e l in i, b e ra rti d a m p a k p e n g g u n a a n p e ra n g k a t lu n a k a k u n ta n s i d a la m m e n in g k a tk a n k in e rja p e m a k a i s e m a k in tin g g i m e n u ru t p e rs e p s i p e m a k a i. S e m a k in re n d a h sk o r v a ria b e l in i, m e n u n ju k k a n b a h w a d a m p a k p e n g g u n a a n p e ra n g k a t lu n a k a k u n ta n s i d a la m m e n in g k a tk a n k in e rja se m a k in re n d a h m e n u ru t p e rs e p s i p e m a k a i.
P e n g g u n a a n S is te m
P e n g g u n a a n s iste m y a n g d im a k s u d d a la m p e n e litia n ini m e ru p a k a n fre k u e n si p e n g g u n a a n p e ra n g k a t lu n a k a k u n ta n si s e rta k o n s u m s i p e n g g u n a te rh a d a p
o u tp u t y a n g d ih a s ilk a n o le h p e ra n g k a t lu n a k te rse b u t. V a ria b e l in i d iu k u r d e n g a n b a n y a k n y a p e n g g u n a a n p e m a k a ia n p e ra n g k a t lu n a k a k u n ta n s i s e la m a re s p o n d e n b e k e rja ru tin s etiap b u la n n y a . In s tru m e n y a n g d ig u n a k a n u n tu k m e n g u k u r v a ria b e l p e n g g u n a a n s is te m d a la m p e n e litia n in i d ia d o p si d a ri k u e s io n e r y a n g d ig u n a k a n d a la m p e n e litia n Iq b a ria d a n T an (1 9 9 7 ).
D a la m p a t h d ia g r a m p e n e litia n in i, v a ria b e l p e n g g u n a a n s is te m ini d is in g k a t S y s u s e . V a ria b el ini d iu k u r d e n g a n 2 p e rta n y a a n d e n g a n 6 p ilih a n ja w a b a n m u lai d a ri tid a k p e rn a h h in g g a le b ih d ari tig a ja m p e m a k a ia n . S e m a k in tin g g i s k o r v a ria b e l in i, b e ra rti fre k u e n si p e m a k a ia n p e ra n g k a t lu n a k a k u n ta n s i d a la m b e k e rja s e m a k in tin g g i m e n u ru t p e rs e p s i p e m a k a i. S e m a k in re n d a h s k o r v a ria b e l in i, m e n u n ju k k a n b a h w a fre k u e n si p e m a k a ia n p e ra n g k a t lu n a k a k u n ta n s i d a la m b e k e r ja s e m a k in re n d a h m e n u ru t p e rs e p s i p e m a k a i.
V d r ia b e l T e r a m a ti
lstianingsih, Wijanto, Analisis K eberhasilan Penggunaan P eran gkat Lunak Akuntansi 61
la te n . V aria b el te ra m a ti y a n g d im a k s u d d a la m p e n e litia n in i te rd iri d a ri 3 6 v a ria b e l a w al y a n g m e ru p a k a n k e s e lu ru h a n ite m p e rta n y a a n y a n g a d a d a la m k u e sio n e r.
U n tu k v a ria b e l la te n k u a lita s s is te m (S y s q u a ) d a la m p e n e litia n in i, te rd iri d ari s e p u lu h v a ria b e l te ra m a ti. D a la m p a t h d ia g r a m v a ria b e l te ra m a ti ini d is in g k a t S Y S Q U A , d ari S Y S Q U A 1 s a m p a i d e n g a n S Y S Q U A 1 0 . V a ria b el la te n k u a lita s in fo rm a s i (In q u a ) m e m ilik i 6 v a ria b e l te ra m a ti, d a la m p a t h d i a g r a m d itu lis seb a g a i IN Q U A 1 sam p a i d e n g a n IN Q U A 6 . V aria b el la te n p e rs e p s i m a n fa a t (P e rc u s ) d a la m p e n e litia n ini m e m ilik i 6 v a ria b e l te ra m a ti, d a la m p a t h d ia g r a m d itu lis s e b a g a i PU 1 s a m p a i d e n g a n P U 6 .
K h u su s u n tu k v a ria b e l la te n k e p u a s a n p e n g g u n a a k h ir m e ru p a k a n s e c o n d o r d e r d a ri lim a k o m p o n e n y a itu c o n te n t, a c c u r a c y , f o r m a t , e a s e o f u se, d a n
tim e lin e s s . M a s in g -m a s in g k o m p o n e n ini d a la m m o d e l a w a l m e ru p a k a n ve riab el la te n y a n g d a la m p a t h d ia g r a m d itu lis se b a g a i C o n te n t, A c c u r a c y , F o r m a t, E a s e
d a n T im e . V aria b el C o n te n t d a la m p e n e litia n ini m e m ilik i 4 v a ria b e l te ra m a ti, d a la m
p a t h d ia g r a m d itu lis se b a g a i U SA T 1 sa m p a i U S A T 4 . V a ria b el A c c u r a c y d a la m p e n e litia n ini m e m ilik i 2 v a ria b e l te ra m a ti, y a itu U S A T 5 s a m p a i U S A T 6 d a la m
p a t h d ia g r a m . V a ria b el F o r m a t d a la m p e n e litia n ini m e m ilik i 2 v a ria b e l te ra m a ti, d a la m p a t h d ia g r a m d itu lis se b a g a i U S A T 7 s a m p a i U S A T 8 . V a ria b el E a s e d a la m p e n e litia n ini m e m ilik i 2 v a ria b e l te ra m a ti, d a la m p a t h d i a g r a m d itu lis se b a g a i U S A T 9 s am p a i U S A T 1 0 . V aria b el T im e d a la m p e n e litia n in i m e m ilik i 2 v a ria b e l te ra m a ti, d a la m p a t h d ia g r a m d itu lis se b a g a i U SA T 11 s a m p a i U S A T 1 2 . S e te la h m e n g h itu n g s k o r u n tu k lim a v a ria b e l la te n C o n te n t, A c c u r a c y , F o r m a t, E a s e d a n
T im e in i, m a k a k e lim a v a ria b e l la te n te rs e b u t m e n ja d i v a ria b e l te ra m a ti.
M etod e A nalisa D ata
D a ta y a n g b e ra sa l d a ri k u e s io n e r y a n g te la h d iis i d a n d ik e m b a lik a n o le h re s p o n d e n d io la h d e n g a n m e n g g u n a k a n S t r u c t u r a l E q u a t i o n M o d e l (S E M ). P e n g u jia n m o d e l d a la m p e n e litia n ini d ila k u k a n d e n g a n m e n g g u n a k a n p e ra n g k a t lu n a k L i n e a r S t r u c t u r a l R E L a t i o n s h i p (L IS R E L ) 8 .7 2 f u l l v e r s io n .
H A S IL D A N A N A L IS A P E N G U J IA N
D e sk rip tif O b yek P en elitian
62 Jurnal Akuntansi dan Keuangan Indonesia, Juni 2008, Vol. 5, N o J , hal. 50-76
y a n g d a p a t d iik u tk a n d a la m p e n g u jia n a d a la h s e b a n y a k 2 0 4 a ta u 5 1 % d ari to tal re s p o n d e n y a n g d itu ju .
P e rio d e p e n g u m p u la n d a ta p e n e litia n ini a d a la h s e la m a d u a b u la n d ari ta n g g a l 10 A p ril 2 0 0 7 s am p a i 10 Ju n i 2 0 0 7 . D a la m m e n y e b a rk a n k u e s io n e r in i, p e n e liti m e n d a ta n g i la n g su n g p e ru s a h a a n te m p a t re s p o n d e n b e k e rja , m e la lu i b e b e ra p a c o n ta c t p e r s o n y a n g a d a di p e ru s a h a a n , d a n ju g a m e la lu i e le c tr o n ic m a il.
T ahapan dan H asil P engu jian
J u m la h re s p o n d e n y a n g m e m e n u h i s y a ra t u n tu k d ia n a lis is s e b a n y a k 2 0 4 o ra n g . J u m la h s e lu ru h v a ria b e l m a n ife s (in d ik a to r) a d a la h 36 p e rta n y a a n y a n g m e re p re s e n ta s ik a n lim a k o n s tru k , y a itu k u a lita s siste m , k u a lita s in fo rm a s i, p e rs e p s i m a n fa a t, k e p u a s a n p e n g g u n a ak hir, d a n p e n g g u n a a n siste m . P e n g u jia n d ila k u k a n d e n g a n m e n g ik u ti ta h a p a n y a n g b e rla k u d a la m S E M m e n g g u n a k a n p ira n ti lu n a k L isre l 8 .7 2 d e n g a n m e to d e r o b u s t m a x im u m lik e lih o o d . T e rd a p a t d u a la n g k a h p e n g u jia n y a n g h a ru s d ila k u k a n (H a ir e t al. 1 99 5), y a itu p e n g u jia n k e c o c o k a n m o d e l p e n g u k u ra n d a n k e c o c o k a n m o d e l stru k tu ra l
K e c o c o k a n M o d e l P e n g u k u r a n
U n tu k u ji k e c o c o k a n m o d e l p e n g u k u ra n d ila k u k a n te rh a d a p s e tia p k o n s tru k s e c a ra te rp is a h m e la lu i e v a lu a s i te rh a d a p v a lid ita s d a n re lia b ilita s k o n s tru k (W ija n to 2 0 0 6 ). T a h a p p e n g u jia n ini b e rtu ju a n u n tu k m e m a s tik a n b a h w a k o n s tru k y a n g d ig u n a k a n d a la m p e n e litia n ini m e m e n u h i k rite ria v a lid d a n r e lia b le .
U ji V a lid ita s
P e n g u jia n te rh a d a p v a lid ita s u n tu k b u tir-b u tir p e rta n y a a n d itu n ju k k a n o le h n ila i t d a n s t a n d a r d i z e d l o a d in g fa c to r . U n tu k n ila i t h a ru s b e ra d a di a ta s n ilai k ritis y a itu 1,96 d a n s t a n d a r d i z e d lo a d in g f a c t o r le b ih b e s a r d a ri 0 ,5 (Iq b a ria e t al. 19 9 7). B u tir-b u tir p e rta n y a a n y a n g tid a k m e m e n u h i k rite ria v a lid te rs e b u t tid a k d a p a t d iik u tk a n d a la m p e n g u jia n se la n ju tn y a . M u a ta n fa k to r u n tu k m a s in g -m a s in g in d ik a to r te rh a d a p v a ria b e l la te n n y a d is a jik a n d a la m b e n tu k h u b u n g a n -h u b u n g a n y a n g d ig a m b a rk a n d a la m d ia g r a m p a t h y a n g d ip e ro le h d e n g a n m e n ja la n k a n p ro g ra m L IS R E L 8 .7 2 .
lstianingsih, Wijanto, A nalisis Keberhasilan Penggunaan P eran gkat Lunak Akuntansi 63
ini d ig u n a k a n se b a g a i in d ik a to r d ari k e p u a s a n p e n g g u n a a k h ir m e la lu i k e lim a d im e n s i y a n g s u d a h m e n ja d i v a ria b e l te ra m a ti.
D a ri h a sil m e n ja la n k a n p ro g ra m L isre l u n tu k d u a b e la s v a ria b e l U SA T, s e lu ru h in d ik a to r m e m ilik i n ila i t v a lu e di a ta s n ila i k ritis 1,9 6 d a n n ila i s ta n d a r d iz e d l o a d i n g f a c t o r d i a ta s 0 ,5 . H a l ini b e ra rti b a h w a s e lu ru h in d ik a to r a d a la h v a lid , se h in g g a tid a k a d a in d ik a to r y a n g h a ru s d ib u a n g . H a s il in i k e m u d ia n d ig u n a k a n u n tu k m e n g h itu n g s k o r v a ria b e l la te n d ari k e p u a s a n p e n g g u n a a k h ir y a n g m e m ilik i lim a d im e n s i y a itu c o n te n t, a c c u r a c y , f o r m a t , e a s e o f u s e d a n tim e lin e s s . H a sil p e n g o la h a n m e m p e rlih a tk a n b a h w a s e lu ru h v a ria b e l in d ik a to r in i m e m ilik i n ilai
s t a n d a r d i z e d l o a d i n g f a c t o r di a ta s 0 ,5 . H a l in i b e ra rti b a h w a v a ria b e l c o n te n t, a c c u r a c y , f o r m a t , e a s e o f u se , d a n t i m e lin e s s m e m e n u h i k rite ria v a lid u n tu k m e re p re s e n ta s ik a n k o n s tru k y a n g d iu k u r, y a itu k e p u a s a n p e n g g u n a akhir.
U n tu k v a ria b e l k u a lita s siste m , h a sil p e n g o la h a n m e n u n j u k k a n b a h w a te rd a p a t b e b e r a p a n ila i s t a n d a r d i z e d l o a d i n g f a c t o r u n tu k v a ria b e l in i y a n g k u ra n g d a ri 0,5. V a ria b el te ra m a ti y a n g tid a k sig n ifik a n y a itu S Y S Q U A 1, S Y S Q U A 2 , S Y S Q U A 3 , S Y S Q U A 4 , d a n S Y S Q U A 10. V a ria b e l-v a ria b e l in i tid a k d a p a t d ig u n a k a n d a la m p e n g u jia n b e rik u tn y a k a re n a tid a k m e re p re s e n ta s ik a n k o n s tru k y a n g d iu k u r y a itu k u a lita s siste m . D e n g a n d e m ik ia n , v a ria b e l te ra m a ti u n tu k v a ria b e l la te n k u a lita s sis te m ini tin g g a l lim a (5 ) y a itu S Y S Q U A 5, S Y S Q U A 6 , S Y S Q U A 7 , S Y S Q U A 8 , d a n S Y S Q U A 9 .
U n tu k v a ria b e l in d ik a to r d a ri v a ria b e l la te n k u a lita s in fo rm a s i, h a sil p e m e rik s a a n m e n u n ju k k a n b a h w a tid a k a d a v a ria b e l y a n g m e m ilik i n ila i
s t a n d a r d i z e d l o a d i n g f a c t o r di b a w a h 0,5 . H a l in i b e ra rti b a h w a s e lu ru h v a ria b e l te ra m a ti d ari v a ria b e l k u a lita s in fo rm a s i, y a itu IN Q U A 1 s a m p a i d e n g a n IN Q U A 6 d a p a t d ig u n a k a n d a la m p e n g u jia n b e rik u tn y a .
V aria b el la te n p e rs e p s i m a n fa a t, k e s e lu ru h a n n ila i s t a n d a r d i z e d l o a d in g f a c t o r a d a la h sig n ifik a n , k a re n a b e ra d a d i a ta s 0 ,5 . S e h in g g a d a ri k e e n a m v a ria b e l
te ra m a ti u n tu k v a ria b e l la te n in i, d a p a t d ig u n a k a n u n tu k p e n g u jia n s e la n ju tn y a k a re n a s u d a h m e re p re s e n ta s ik a n k o n s tru k y a n g d iu k u r.
V aria b el te ra m a ti y a n g m e n ja d i in d ik a to r d a ri v a ria b e l la te n p e n g g u n a a n s iste m h a n y a 2 b u a h y a itu S U 1 d a n S U 2 . K a re n a h a n y a 2 v a ria b e l, m a k a s a la h s a tu n y a h a ru s d ib e rik a n n ila i f i x e d y a itu 0,01 u n tu k e r r o r v a r i a n c e -n y a . N ila i s t a n d a r d i z e d l o a d i n g f a c t o r u n tu k k e d u a v a ria b le d i a tas 0 ,5 , s e h in g g a k e d u a v a ria b e l d ig u n a k a n d a la m p e n g u jia n s e la n ju tn y a .
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U ji R e lia b il ita s
U ji re lia b ilita s b e rtu ju a n u n tu k m e n g u ji k o n s is te n s i d a ri b u tir-b u tir p e rta n y a a n /p e rn y a ta a n y a n g a d a d a la m k u esio n er. U n tu k m e n g u ji re lia b ilita s ini, d ila k u k a n d e n g a n m e n g h itu n g c o n s t r u c t r e lia b ility d a n v a r ia n c e e x t r a c t e d d ari m a s in g -m a s in g v a ria b e l te ra m a ti (H a ir e t al. 199 5). U n tu k m e n g h itu n g c o n s tr u c t r e li a b ility d a n v a r ia n c e e x t r a c e d ini, d ig u n a k a n ru m u s s e b a g a i b e rik u t:
C o n s t r u c t R e l i a b i l i t y - ( X s t d J o a d r n g f ( £ s t d . l o a d i n g ) + ' L e j
Z s t d . l o a d i n g 2 V a r ia n c e E x tr a c r e d = --- — ——
X s td .lo a d in g + 2, D im a n a:
s td .lo a d in g : s ta n d a r d iz e d lo a d in g e j : m e a s u r e m e n t e r r o r
J ik a h asil p e rh itu n g a n c o n s tr u c t r e lia b ility lebih b e sa r d a ri 0 ,7 0 d a n v a r ia n c e e x t r a c t e d le b ih b e sa r d a ri 0 ,5 0 , m a k a d a p a t d ik a ta k an b a h w a re lia b ilita s c o n s tr u c t
s u d ah b a ik (W ija n to 2 0 0 7 ). R in g k a sa n h asil p e rh itu n g a n R e l ia b i l ty C o n s tr u c t d a n
V a ria n c e E x t r a c t e d u n tu k m a sin g -m a sin g v a ria b el laten , d is a jik a n d a la m T abel 1. T abel 1
N ilai C o n str u c t-R e lia b ility d a n V a ria n c e-E x tra c te d M asin g -M asin g V ariab el L aten V ariab el L a te n C o n stru c t-R elia b ility
N ilai >=0,70
V ariance-E x tr a c te d
N ilai >= 0.50
K e sim p u lan
K ualitas sistem 0,81 0,52 Baik
K ualitas informasi 0,89 0,58 Baik
Persepsi m anfaat 0,92 0,66 Baik
K epuasan pengguna akhir 0,92 0,71 Baik
Penggunaan Sistem 0,79 0,67 Baik
Sumber: hasil olah data penelitian.
A n a l is i s K e c o c o k a n M o d e l S tr u k t u r a l A n a l i s is K e c o c o k a n K e s e lu r u h a n M o d e l
A n a lisa m o d e l stru k tu ra l d alam SE M diaw ali d e n g an p en g u jia n k eco c o k a n k e se lu ru h a n m o d e l y a n g d a p a t d ilih at berd asark an in d ik ato r G o o d n e s s - o f-fit In d e x
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k a re n a te la h m e m e n u h i k rite ria n ilai R M S E A y a n g b a ik k a re n a n ila in y a le b ih k ecil d ari 0,0 8.
N ila i E x p e c t e d C r o s s - V a lid a tio n I n d e x (E C V I) d ig u n a k a n u n tu k p e rb a n d in g a n a n ta r m o d e l. H asil p e n g u jia n d ari p e n e litia n ini m e n u n ju k k a n n ilai E C V I m o d e l se b e s a r 2 ,8 2 . S e m e n ta ra d ib a n d in g k a n d e n g a n E C V I f o r S a t u r a t e d M o d e l a d a la h 2 ,9 6 d a n E C V I f o r I n d e p e n d e n c e M o d e l a d ala h se b e s a r 5 4,0 8 . K a re n a E C V I m o d e l le b ih d e k a t k e E C V I S a t u r a t e d M o d e l d ib a n d in g k a n d e n g a n E C V I f o r I n d e p e n d e c e M o d e l, m a k a d is im p u lk a n b a h w a k e c o c o k a n k e se lu ru h a n m o d e l a d a la h b a ik (g o o d fit)
-U n tu k k rite ria k e se s u a ia n M o d el A IC d id a p a tk a n nilai h a sil e stim a si se b e sa r 5 7 3 ,0 5 . S e m e n ta ra n ila i u n tu k S a t u r a t e d A I C y a n g d ih a silk a n a d a la h se b e sa r 6 0 0 ,0 0 . S e b a g ai p e m b a n d in g n y a , d id a p a tk a n o u tp u t u n tu k n ilai I n d e p e n d e n c e
A IC s e b e s a r 1 0 9 7 9 ,0 5 . K a re n a h a sil e stim a si m odel le b ih d e k a t d e n g a n S a tu r a te d A I C d ib a n d in g k a n d e n g a n I n d e p e n d e n c e M o d e l, h a sil ini m e n g in d ik a s ik a n b a h w a
m o d e l a d a la h g o o d f i t . H a l y a n g sa m a b e rla k u u n tu k C A IC , di m a n a n ilai m o d e l C A IC a d a la h 8 7 9 ,6 3 s e d a n g k a n n ilai S a t u r a t e d C A IC y a itu 1 89 5 ,4 4 . S e m e n ta ra jik a d ib a n d in g k a n d e n g a n n ilai I n d e p e n d e n c e C A IC y a n g s e b e s a r 1 1 0 8 2 ,6 9 m a k a m o d e l le b ih d e k a t k e S a tu r a te d . S e h in g g a d a p a t d is im p u lk a n b a h w a m o d e l a d a la h b a ik
( g o o d fi t) .
U n tu k n ila i-n ila i b e rik u tn y a , y a itu N o r m e d F i t I n d e x (N F I) s e b e s a r 0 ,9 6 ,
C o m p a r a tiv e F i t I n d e x ( C F I ) s e b e s a r 0 ,9 7 , d an IF I d id a p a tk a n a n g k a s e b e s a r 0,98 serta n ila i R F I s e b e s a r 0 ,9 5 . K e se lu ru h a n in d ik a to r ini ju g a m e m p e rlih a tk a n b a h w a m o d e l b a ik k a re n a n ila i-n ila in y a leb ih d ari 0,90.
H a s il e stim a s i m o d e l u n tu k n ilai G F I y a itu se b e sa r 0 ,8 5 . K rite ria u n tu k nilai ini a d a la h j i k a G F I k u ra n g d ari 0 ,8 0 p o o r f i t , G F I a n tara 0 ,8 0 d a n 0 ,9 0 m a r g in a l fi t , d a n u n tu k G F I y a n g n ila in y a di a tas 0 ,9 0 m a su k k a te g o ri g o o d f i t . D ilih a t dari
in d ik a to r in i, m o d e l c u k u p b a ik { m a r g in a l fit) k a re n a n ila in y a m a sih le b ih b e sa r d ari 0,80. S e m e n ta ra u n tu k n ilai A G F I se b e sa r 0,8 0 m e n g in d ik a sik a n b a h w a k e c o c o k a n cu k u p b a ik k a re n a n ila i h a sil e stim a s in y a tid a k k u ra n g d a ri 0 ,8 0 .
D e n g a n m e lih a t k e s e lu ru h a n h a sil estim asi b e rd a s a rk a n k rite ria y a n g ad a, sec a ra k e s e lu ru h a n d id a p a tk a n n ila i-n ilai y a n g ba ik . S e h in g g a d a ri h a sil a n a lisa ata s k e a n d a la n o u tp u t L IS R E L 8.7 2 u n tu k p e n g u jia n m o d e l k e se lu ru h a n te rs e b u t, d a p at d ia m b il k e s im p u la n b a h w a m o d e l a d a la h g o o d f i t a tau ba ik .
A n a l is is P e r s a m a a n S tr u k t u r a l
lstianingsih. Wijanto, Analisis K eberhasilan Penggunaan Perangkat Lunak Akuntansi 67
a ta u s a m a d e n g a n 1,96 a ta u u n tu k p ra k tisn y a le b ih b e sa r s a m a d e n g a n 2 (W ijan to 2 0 0 6 ). U n tu k m e n g u ji h ip o te s is y a n g d ia ju k a n , p e n e litia n ini a k a n m e n g g u n a k a n tig a p e rs a m a a n y a n g m e ru p a k a n tig a m o d e l stru k tu ra l.
Model struktural 1:
H : Kualitas sistem berpengaruh positif terhadap persepsi manfaat.
H2: Kualitas informasi berpengaruh positif terhadap persepsi manfaat.
P e rc u s = 0 ,1 8 * S y s q u a + 0 ,5 6 * In q u a , E rro rv ar. = 0 ,5 2 , R 2 = 0 ,4 8
(0 ,0 9 2 ) (0 ,0 9 3 ) (0 ,0 8 8 )
1,99 6 ,0 2 5,96
D a ri p e rs a m a a n d a la m m o d e l stru k tu ra l p e rta m a di a ta s, d a p a t d ilih a t b a h w a se m u a k o e fis ie n m e m ilik i n ilai / y a n g sig n ifik an . P e rs a m a a n ini m e ru p a k a n p e rs a m a a n u n tu k h ip o te s is p e rta m a d a n k e d u a. D e n g a n d e m ik ia n d a p a t d is im p u lk a n b a h w a h ip o te s is d a la m p e n e litia n ini y a itu u n tu k H ,, d a n H 2 h a siln y a te rb u k ti sig n ifik an .
Model struktural 2:
H3: Kualitas sistem berpengaruh secara positif terhadap kepuasan pengguna
akhir.
H,: Kualitas informasi berpengaruh positif terhadap kepuasan pengguna
akhir.
Hs: Persepsi manfaat berpengaruh positif terhadap kepuasan pengguna
akhir.
U sa t = 0 ,4 1 * P e rc u s + 0 ,1 5 * S y s q u a + 0 ,4 7 * In q u a , E rro rv a r. = 0 ,1 7 , R 2 = 0,83
(0 ,0 6 1 ) (0 ,0 6 0 ) (0 ,0 6 7 ) (0 ,0 2 8 )
6 ,7 7 2,51 7 ,0 7 5 ,9 9
U n tu k p e rs a m a a n d a la m m o d e l k e d u a in i, te rlih a t ju g a b a h w a s e lu ru h k o e fis ie n m e m ilik i n ila i t y a n g sig n ifik a n di a ta s 1,96. J ad i k e s im p u la n y a n g d a p a t d ia m b il a d a la h b a h w a H r H 4, d a n H 5 ju g a te rb u k ti.
Model struktural 3:
H6: Kepuasan pengguna akhir berpengaruh positif terhadap penggunaan
sistem.
S y su se = 0,041 * U sa t, E rro rv a r.= 0 ,85 , R 2 = 0 ,0 0 2 0 (0 ,0 6 7 ; (0 ,0 8 5 )
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P e rs a m a a n k e tig a m e m ilik i k o e fisien y a n g n ilai M iy a k u ra n g d ari 1,96. Jad i d a p a t d is im p u lk a n b a h w a H 6 d ari p e n e litia n m e n g e n a i p e n g a ru h d ari v ariab el k e p u a sa n p e n g g u n a a k h ir te rh a d a p p e n g g u n a a n siste m in i tid a k d a p a t d ib u k tik a n .
D a ri k e tig a p e rs a m a a n te rlih a t b a h w a m o d e l p e rta m a d a n k e d u a y a n g d ita w a rk a n m e m ilik i tin g k a t sig n ifik a n si y a n g b a ik k a re n a n ila i t b e ra d a di ata s n ilai k ritis 1,96. H al ini m e n u n ju k k a n b a h w a se m u a k o e fisie n u n tu k p e rs a m a a n p e rta m a d a n k e d u a a d a la h sig n ifik a n . S e m e n ta ra u n tu k m o d e l k e tig a , n ila i t b e ra d a di b a w ah n ilai k ritis 1,96 s e h in g g a d a p a t d is im p u lk a n b a h w a k o e fisie n p e rs a m a a n ini tid a k sig n ifik an .
U n tu k m e n ila i s e b e ra p a b a ik c o e ffic ie n t o f d e te r m in a tio n d a ri p e rs a m a a n stru k tu ra l, a k a n d ilih a t d a ri b e sa ra n d ari R 2 (W ijan to 2 0 0 6 ). H a sil p e n g u jia n L isre l y a n g d a p a t d ilih a t p a d a R e d u c e d F o r m E q u a t io n d id a p a tk a n n ilai R 2 u n tu k m a sin g - m a sin g p e rs a m a a n . M o d e l p e rta m a m e m ilik i n ilai R 2 0,4 8 y a n g b e ra rti m o d e l ini m a m p u m e n je la s k a n 4 8 % d a ri p e ru b a h a n p a d a v a ria b el la te n P e r c iv e d U s e fu ln e s s .
M o d el k e d u a m e m ilik i n ila i R 2 0 ,7 4 y a n g b erarti m o d e l in i m a m p u m e n je la sk a n 7 4 % d a ri p e ru b a h a n p a d a v a ria b el la ten k e p u a s a n p e n g g u n a akhir. M o d e l k e tig a m e m ilik i n ila i R 2 0 ,0 0 1 5 y a n g b e ra rti m o d e l ini h a n y a m a m p u m e n je la s k a n 0 ,1 5 % d a ri p e ru b a h a n p a d a v a ria b e l la te n p e n g g u n a a n sistem . K e s im p u la n y a n g d a p a t d ia m b il d a ri u ji ini a d a la h b a h w a m o d e l p e rta m a d a n k e d u a c u k u p b a ik , sed a n g k a n m o d e l k e tig a k u ra n g baik.
S e c a ra k e s e lu ru h a n n ilai t d ari e n a m h ip o te sis y a n g d ia ju k a n d a la m p e n e litia n in i h a siln y a d a p a t d is im p u lk a n d a la m T abel 3.
T abel 3
N ilai t-v a lu e u n tu k M asin g -M asin g H ip o te sis
H ip o te sis P a th
E stim asi
N ilai
t- v a lu e K e sim p u la n
H, Sysqua -> Percus 0,18 1,99 Signifikan
h
2
Inqua -> Percus 0,56 6,02 Signifikanh
3
Sysqua -> U sat 0,15 2,51 SignifikanInqua -> U sat 0,47 7,07 Signifikan
h
5
Percus -> Usat 0,41 6,77 SignifikanU sat -> Sysuse 0,41 0,62 Tidak Signifikan
Sumber: hasil olah data penelitian
lstianingsih, Wijanto, A nalisis Keberhasilan Penggunaan P eran gkat Lunak Akuntansi 69
P a th D ia g r a m M od el S tr u k tu r a l
A nalisa H asil P en gu jian
B e rd a s a rk a n m o d e l p e rs a m a a n stru k tu ra l y a n g d ih a silk a n , m e n g k o n firm a s i- k a n b a h w a k u a lita s siste m te rb u k ti s e c a ra sig n ifik a n m e m p e n g a ru h i p e rs e p s i m a n fa a t. H a sil in i m e m p e rk u a t h a sil p e n e litia n s e b e lu m n y a , y a itu A d a m s e t al. (1 9 9 2 ), C h in d a n T o d d (1 9 9 5 ), Iq b a ria et al. (1 9 9 5 ), d a n Iq b a ria d a n Z in a tte ly (1 9 9 7 ) y a n g m e n y a ta k a n b a h w a k u a lita s siste m b e rp e n g a ru h k u a t te rh a d a p p e rse p si m a n fa a t. H a sil in i ju g a s e ja la n d e n g a n h a sil p e n e litia n y a n g d ila k u k a n o le h M ao d a n P a lv ia (2 0 0 6 ) se rta S im o n d a n P a p e r (2 0 0 7 ). P e n g a ru h k u a lita s siste m y a n g o le h D a v is et al. (1 9 8 9 ) d a n C h in d a n T o d d (1 9 9 5 ) y a n g d id e fin is ik a n se b a g a i e a s e o f u s e in i te rh a d a p p e rs e p s i m a n fa a t ju g a m e n d u k u n g te m u a n R ai e t al. (2 0 0 2 ). H a sil p e n e litia n in i ju g a m e n d u k u n g h a sil p e n e litia n y a n g d ila k u k a n G u m a ra e s et al. (2 0 0 7 ). K e s im p u la n d a ri H , ini a d a la h b ah w a s e m a k in tin g g i tin g k a t k e m u d a h a n d a la m m e n g g u n a k a n p e ra n g k a t lu n a k ak u n ta n si a k a n s e m a k in m e n in g k a tk a n k in e rja p e n g g u n a b e rd a s a rk a n p e rs e p s i m e re k a. K e sim p u la n ini m e n d u k u n g p e n d a p a t S e d d o n (1 9 9 7 ) y a n g m o d e ln y a d ig u n a k a n s eb a g a i d a s a r d a ri p e n e litia n ini.
H a sil d a ri h ip o te s is k e d u a y a n g m e n g u ji p e n g a ru h d a ri k u a lita s in fo rm a si te rh a d a p p e rs e p s i m a n fa a t ju g a te rb u k ti p o s itif sig n ifik an . H a sil ini ju g a m e n d u k u n g te m u a n S e d d o n (1 9 9 7 ), L i (1 9 9 7 ), d a n R ai et al. (2 0 0 2 ). H a l ini m e n g in d ik a s ik a n b a h w a s e m a k in tin g g i k u a lita s in fo rm a si y a n g d ih a silk a n o le h p e ra n g k a t lu n a k a k u n ta n s i y a n g d ig u n a k a n , a k a n m e n in g k a tk a n p e rs e p s i m a n fa a t d ilih a t d a ri p e rs e p s i m e re k a .
70 Jurnal Akuntansi dan Keuangan Indonesia, Juni 2008, Vol.5, N o .l, hal. 50-76
(1 9 9 7 ), M c K in e y e t al. (2 0 0 2 ), R ai et al. (2 0 0 2 ), M c G ill e t al. (2 0 0 3 ), A lm u ta iri d a n S u b ra m a n ia n (2 0 0 5 ), serta L iv ari (2 0 0 7 ). S e h in g g a d a p a t d is im p u lk a n b a h w a b e rd a sa rk a n p e rs e p s i p e m a k a i, s e m a k in tin g g i k u a lita s p e ra n g k a t lu n a k a k u n tan si, a k a n s e m a k in m e n in g k a tk a n k e p u a s a n p e n g g u n a a k h ir p e ra n g k a t lu n a k te rseb u t.
H a sil p e n g u jia n h ip o te s is k e e m p a t m e n g e n a i p e n g a ru h k u a lita s in fo rm asi te rh a d a p k e p u a s a n p e n g g u n a a k h ir te rb u k ti p o s itif sig n ifik a n . H a sil ini m e n d u k u n g h a sil-h a sil p e n e litia n s e b e lu m n y a , y a itu D e L o n e d a n M c L e a n (1 9 9 2 ), S e d d o n d a n K ie w (1 9 9 6 ), R o ld a n d a n M illa n (1 9 9 7 ), K im d a n M c H a n e y (2 0 0 0 ), M c K in e y e t al. (2 0 0 2 ), R ai et al. (2 0 0 2 ), M c G ill e t al. (2 0 0 3 ), A lm u ta iri d a n S u b ra m a n ia n (2 0 0 5 ), serta L iv ari (2 0 0 7 ). D e n g a n h a sil ini d a p a t d is im p u lk a n b a h w a s e m a k in tin g g i k u a lita s in fo rm asi y a n g d ih a s ilk a n p e ra n g k a t lu n a k ak u n ta n s i y a n g d ig u n a k a n , m a k a a k an s e m a k in m e n in g k a tk a n k e p u a s a n p e m ak a i, m e n u ru t p e rs e p s i m e re k a .
H a sil p e n g u jia n H 5 m e n g e n a i p e n g a ru h p e rse p si m a n fa a t te rh a d a p k e p u a sa n p e n g g u n a a k h ir ju g a te rb u k ti sig n ifik a n , seja la n d e n g a n h a sil p e n e litia n D e L o n e d an M c L e a n (1 9 9 2 ). H asil ini ju g a m e n d u k u n g m o d e l S e d d o n (1 9 9 7 ), R ai e t al. (2 0 0 2 ), d a n ju g a L iv ari (2 0 0 7 ). H al ini m e m b e ri k e sim p u la n b a h w a s e m a k in tin g g i tin g k a t p e rse p si m an faat, a k a n s e m a k in m e n in g k a tk a n k e p u a s a n p e n g g u n a a k h ir p e ra n g k a t lu n a k a k u n ta n si, b e rd a sa rk a n p e rs e p s i m erek a.
P e n g u jia n a tas h ip o te sis te ra k h ir, y a itu te n ta n g p e n g a ru h k e p u a s a n p e n g g u n a a k h ir te rh a d a p p e n g g u n a a n sistem , m e n u n ju k k a n h a sil b a h w a h u b u n g a n k e d u a v a ria b el ini tid a k te rb u k ti. H a sil ini tid a k m e n d u k u n g te m u a n F ra s e r d a n S a lte r (1 9 9 5 ), B aro u d i (1 9 9 6 ), Iq b a ria d a n T an (1 9 9 7 ), R ai e t al. (2 0 0 2 ), s e rta B o k h a ri (2 0 0 5 ). N a m u n h a sil p e n e litia n ini m e n d u k u n g h asil p e n e litia n L iv ari (2 0 0 7 ). Ja d i, p e n e lita n in i tid a k b e rh a sil m e m b u k tik a n h ip o te s is b a h w a s e m a k in tin g g i k e p u a s a n p e m ak a i, a k a n s e m a k in m e n in g k a tk a n fre k u e n si p e n g g u n a a n p e ra n g k a t lu n a k a k u n tan si. K e m u n g k in a n p e n y e b a b h a sil y a n g tid a k sig n ifik a n in i k a re n a p e m a k a ia n p e ra n g k a t lu n a k a k u n ta n s i di p e ru s a h a a n te m p a t re s p o n d e n y a n g m e n ja d i s am p e l p e n e litia n in i b e k e rja sifa tn y a m a n d a to r y , se h in g g a tin g g i a ta u re n d a h n y a tin g k a t k e p u a s a n p e m a k a i, tid a k a k an b e rp e n g a ru h te rh a d a p frek u e n si p e n g g u n a a n p e ra n g k a t lu n a k a k u n tan si te rseb u t.
SIM P U L A N , K E T E R B A T A SA N D A N S A R A N
lstianingsih, Wijanto, A nalisis K eberhasilan Penggunaan P eran gkat Lunak Akuntansi 71
f a c t o r a n a ly s is u n tu k v a ria b e l k e p u a s a n p e n g g u n a akhir. M o d e l in i d ig u n a k a n u n tu k m e n g u ji d a ta p rim e r y a n g d ip e ro le h m e la lu i k u e s io n e r s e b a n y a k 2 0 4 re sp o n d en .
T e rd a p a t e n a m h ip o te s is y a n g d ib a n g u n d a la m p e n e litia n in i y a n g m e ru p a k a n h u b u n g a n y a n g a d a d a la m m o d e l k e b e rh a s ila n siste m in fo rm a s i d ari D e L o n e d a n M c L e a n (1 9 9 2 ) d a n m o d e l S e d d o n (1 9 9 7 ), y a n g d ira n g k u m o le h R ai et al. (2 0 02 ). S e te la h m e la k u k a n p e n g u jia n te rh a d a p h ip o te s is-h ip o te s is y a n g d ia ju k a n p a d a p e n e litia n in i, m a k a d ih a s ilk a n b e b e ra p a k e s im p u la n se b a g a i b e rik u t: (1) K u a lita s siste m te rb u k ti s e c a ra sig n ifik a n b e rp e n g a ru h p o s itif te rh a d a p p e rs e p s i m a n fa at; (2) K u a lita s in fo rm a s i te rb u k ti s e c a ra sig n ifik a n b e rp e n g a ru h p o s itif te rh a d a p p e rs e p s i m a n fa a t; (3 ) K u a lita s siste m te rb u k ti s e c a ra sig n ifik a n b e rp e n g a ru h p o s itif te rh a d a p k e p u a s a n p e n g g u n a a k h ir; (4 ) K u a lita s in fo rm a s i te rb u k ti s e c a ra sig n ifik a n b e rp e n g a ru h p o s itif te rh a d a p k e p u a s a n p e n g g u n a a k h ir; (5) P e rs e p si m a n fa a t te rb u k ti s e c a ra sig n ifik a n b e rp e n g a ru h p o s itif te rh a d a p k e p u a s a n p e n g g u n a a k h ir; (6) K e p u a s a n p e n g g u n a a k h ir tid a k te rb u k ti b e rp e n g a ru h te rh a d a p p e n g g u n a a n siste m .
D ib a n d in g k a n d e n g a n h a sil p e n e litia n D e L o n e d a n M c L e a n (1 9 9 2 ), te rd a p a t b e b e ra p a p e rb e d a a n y a n g te ru ta m a d is e b a b k a n k a re n a m e m a n g m o d e l y a n g d ig u n a k a n b e rb e d a . H a sil p e n e litia n ini m e n d u k u n g m o d e l y a n g d ia ju k a n S e d d o n (1 9 9 7 ) d a n ju g a m e n d u k u n g h a sil p e n e litia n R ai et al. (2 0 0 2 ), k e c u a li u n tu k h asil p en g u j ia n m e n g e n a i p e n g a r u h k e p u a s a n p e n g g u n a a k h ir te rh a d a p p e n g g u n a a n siste m . P e rb e d a a n h asil in i d is e b a b k a n k a re n a p e n e litia n R ai et al. (2 0 0 2 ) d ila k u k a n te rh a d a p p e n g g u n a siste m in fo rm a s i y a n g sifa tn y a v o lu n ta r y , s e d a n g k a n d a la m p e n e litia n ini, s a m p e l y a n g d ig u n a k a n a d a la h p e m a k a i siste m in fo rm a s i y a n g s ifa tn y a m a n d a to r y .
