Memahami Faktor-Faktor Kepuasan Pengguna SAKTI Terhadap Kualitas Laporan Keuangan: Perspektif Model Delone dan McLean

La Ode Sumail; Syamsul Ridjal; Deni Deni

doi:10.37479/jeej.v6i2.24846

Memahami Faktor-Faktor Kepuasan Pengguna SAKTI Terhadap Kualitas Laporan Keuangan: Perspektif Model Delone dan McLean

La Ode Sumail, Syamsul Ridjal, Deni Deni

Abstract

This study validates the factors of SAKTI user satisfaction on the quality of financial reports in the perspective of the Delone and McLean model. A total of 80 respondents, namely 22 civil servants and 58 TNI officers as users of the SAKTI application at the Kudam XIV Hasanuddin Office as well as the research sample. In consideration of the limited number of samples as well as getting a mapping of which indicators have the highest weight and the lowest weight, data analysis uses SmartPLS software. The results found that system quality has a positive and significant effect on user satisfaction. Information quality has no significant effect on user satisfaction. Perceived usefulness has a significant effect on user satisfaction but the direction is negative. Then, user satisfaction has a positive and significant effect on the quality of financial reports.

Keywords

System, information, usability, satisfaction, financial statements.

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DOI: https://doi.org/10.37479/jeej.v6i2.24846