Analysis of Accounting Information Systems with Non-Linear SEM-PLS

Effendi, Moch Bisyri (2018) Analysis of Accounting Information Systems with Non-Linear SEM-PLS. https://www.jatit.org/, 96 (22). pp. 7628-7642. ISSN 1817-3195

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Abstract

The purpose of this research is to analyse the impact of accounting information system, quality of accounting information system and service quality dimension of accounting information system to customer satisfaction of mobile banking application user (E-satisfaction). The population in this study are conventional bank customers located in Surabaya, Indonesia. The samples are bank customers who use mobile banking based applications. The method of analysis in this study using non-linear Equation Modeling Partial Least Square (NL-SEMPLS) with the help of WarpPls 5.0 software. NL-SEMPLS analysis is divided into 2 stages, namely, outer model and inner model. Outer model is used to analyse the validity and reliability of the indicator of the latent variable, while the Inner model is used to analyse the significance of the path / test of influence between the latent variables. The results showed that Reliable (RE), Responsiveness (RES), Assurance (AS) and Empathy (E) were able to measure the quality of accounting information system services. The best indicator to measure the quality of accounting information system services is Responsiveness (RES). The results showed that the accounting information system, the quality of accounting information system and the quality of accounting information system services affect the customer satisfaction of mobile banking application users (E-satisfaction). The most influential factor on customer satisfaction of mobile banking application user (E-satisfaction) is Quality of Information System Services (QISS) that is Responsiveness (RES). It can be concluded that customer satisfaction of mobile banking application user (E-satisfaction) is the effectivity of mobile banking applications that can provide quick and precise response when conducting transactions (RES2).

Item Type: Article
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.028 - ACCOUNTING INFORMATION SYSTEMS
Divisions: Lecturer
Depositing User: MOCH. BISYRI EFFENDI
Date Deposited: 25 Sep 2019 01:56
Last Modified: 25 Sep 2019 01:56
URI: http://eprints.perbanas.ac.id/id/eprint/3963

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