Influencia de los recursos humanos en el efecto de la calidad del sistema y la calidad de la información en la satisfacción del usuario del sistema contable basado en valores devengados

摘要

The purpose of this study is to examine the effect of system quality and information quality on the User satisfaction of The Accrual-Based Accounting System of Institutions application moderated by Human Resources Quality in service partner work units of the Indonesia. The population of this study consisted of 209 work units. The sampling was conducted by using sensus method using the primary data collected through questionnaires. The data were then analyzed by using the Structural Equation Modelling-Partial Least Squares. The results showed that the quality of system, information, and human resources had a significant positive effect on the User satisfaction of Accrual-Based Accounting System of Institutions application. The Human Resources quality as the moderating variable was able to moderate the relationship between the system quality and information quality in the User satisfaction of Accrual-Based Accounting System of Institutions application.