Ihsan, Muhammad Imaduddin (2026) Pengaruh Task-Technology Fit (TTF) dan Information System Success Model (ISSM) Terhadap Efisiensi Kinerja Pelaporan Keuangan dengan Kepuasan Pengguna Sebagai Variabel Intervening. Masters thesis, Institut Teknologi Sepuluh Nopember.
This is the latest version of this item.
![[thumbnail of 6032221034-Master_Thesis.pdf]](http://repository.its.ac.id/style/images/fileicons/text.png) |
Text
6032221034-Master_Thesis.pdf - Accepted Version Restricted to Repository staff only Download (5MB) | Request a copy |
Abstract
Sistem Informasi Akuntansi (SIA) berperan penting dalam mengurangi risiko salah pengambilan keputusan dan mendorong kinerja manajerial yang efisien melalui penyajian data yang andal, relevan, tepat waktu, lengkap, dan mudah dipahami. Salah satu SIA yang banyak digunakan adalah software akuntansi ICSO yang dikembangkan PT XYZ untuk mendukung kebutuhan akuntansi dari yang umum hingga detail. Namun, di beberapa organisasi masih ditemukan kendala berupa ketidaksesuaian sistem dengan kebutuhan tugas serta rendahnya kepuasan pengguna, sehingga muncul pertanyaan apakah ICSO benar-benar meningkatkan efisiensi manajemen keuangan atau sekadar menjadi alat informasi. Penelitian ini menggabungkan pendekatan Task–Technology Fit (TTF) dan Information System Success Model (ISSM) ke dalam satu model dengan beberapa hipotesis yang menguji pengaruh karakteristik tugas dan teknologi, kualitas sistem, kualitas informasi, dan kualitas layanan terhadap kesesuaian tugas teknologi, kepuasan pengguna, dan efisiensi kinerja pelaporan keuangan. Data dikumpulkan melalui kuesioner kepada pengguna ICSO dan dianalisis menggunakan SEM–PLS dengan SmartPLS 4. Hasil menunjukkan bahwa Task Characteristics dan Technology Characteristics berpengaruh signifikan terhadap TTF, TTF dan Information Quality berpengaruh signifikan terhadap User Satisfaction, sedangkan System Quality dan Service Quality tidak signifikan. User Satisfaction berpengaruh kuat terhadap Efisiensi Kinerja Pelaporan Keuangan serta memediasi pengaruh TTF dan Information Quality terhadap efisiensi. Temuan ini mengindikasikan bahwa ICSO akan benar-benar memberikan nilai tambah bila fungsi teknologi selaras dengan kebutuhan tugas, menghasilkan informasi berkualitas, dan mampu menciptakan kepuasan pengguna.
================================================================================================================================
Accounting Information Systems (AIS) play an essential role in reducing the risk of poor decision-making and encouraging efficient managerial performance by presenting reliable, relevant, timely, complete, and easy-to-understand data. One of the most widely used AIS is the ICSO accounting software developed by PT XYZ, which supports accounting needs from general to detailed. However, in some organizations, there are still obstacles in the form of system incompatibility with task requirements and low user satisfaction, raising the question of whether ICSO really improves financial management efficiency or is merely an information tool. This study combines the Task–Technology Fit (TTF) and Information System Success Model (ISSM) approaches into a single model with several hypotheses that examine the influence of task and technology characteristics, system quality, information quality, and service quality on task–technology fit, user satisfaction, and financial reporting performance efficiency. Data were collected through questionnaires administered to ICSO users and analyzed using SEM–PLS with SmartPLS 4. The results show that Task Characteristics and Technology Characteristics have a significant effect on TTF and Information Quality, and that TTF and Information Quality have a substantial impact on User Satisfaction. At the same time, System Quality and Service Quality are not significant. User Satisfaction strongly influences Financial Reporting Performance Efficiency and mediates the influence of TTF and Information Quality on efficiency. These findings indicate that ICSO will truly provide added value if the technology functions are aligned with task requirements, produce high-quality information, and create user satisfaction.
| Item Type: | Thesis (Masters) |
|---|---|
| Uncontrolled Keywords: | Sistem Informasi Akuntansi, Kepuasan Pengguna, Efisiensi Pelaporan Keuangan, Task-Technology Fit, Information System Success Model, ICSO. Accounting Information System, User Satisfaction, Financial Reporting Efficiency, Task-Technology Fit, Information System Success Model, ICSO. |
| Subjects: | T Technology > T Technology (General) > T58.6 Management information systems |
| Divisions: | Interdisciplinary School of Management and Technology (SIMT) > 61101-Master of Technology Management (MMT) |
| Depositing User: | Muhammad Imaduddin Ihsan |
| Date Deposited: | 05 Feb 2026 07:23 |
| Last Modified: | 05 Feb 2026 07:23 |
| URI: | http://repository.its.ac.id/id/eprint/132188 |
Available Versions of this Item
-
Pengaruh Task-Technology Fit (TTF) dan Information System Success Model (ISSM) Terhadap Efisiensi Kinerja Pelaporan Keuangan dengan Kepuasan Pengguna Sebagai Variabel Intervening. (deposited 05 Feb 2026 06:18)
- Pengaruh Task-Technology Fit (TTF) dan Information System Success Model (ISSM) Terhadap Efisiensi Kinerja Pelaporan Keuangan dengan Kepuasan Pengguna Sebagai Variabel Intervening. (deposited 05 Feb 2026 07:23) [Currently Displayed]
Actions (login required)
 |
View Item |