Partisipasi Pengguna dan Dukungan Manajemen Puncak terhadap Kepuasan Pengguna Sistem Informasi Akuntansi dengan Kompleksitas Tugas sebagai Variabel Moderasi

This study aims to examine the effect of user participation and top management support on user satisfaction of accounting information systems (AIS), with task complexity as a moderating variable. The research subjects were supermarket employees in Padang Pariaman Regency who use AIS in their daily operations. A quantitative approach was applied using Partial Least Square (PLS) with 30 respondents. The findings indicate that user participation has a positive and significant effect on user satisfaction, while top management support has a positive but insignificant effect. Furthermore, task complexity does not moderate the relationship between user participation or top management support and user satisfaction. These results suggest that user satisfaction is more strongly influenced by direct employee involvement in system utilization rather than structural support from management or the complexity of tasks. This study highlights the importance of individual factors in determining AIS success in the retail sector.

Authors

Publication Details

Journal
EKONOMIS Journal of Economics and Business
Published
2025-09-22
DOI
https://doi.org/10.33087/ekonomis.v9i2.2161
Primary Topic
Consumer Behavior and Marketing Influence
Type
article
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article

Partisipasi Pengguna dan Dukungan Manajemen Puncak terhadap Kepuasan Pengguna Sistem Informasi Akuntansi dengan Kompleksitas Tugas sebagai Variabel Moderasi

Erniwati Erniwati, Syamsul Amar, Syahrizal Syahrizal
EKONOMIS Journal of Economics and Business
Consumer Behavior and Marketing Influence
article

Partisipasi Pengguna dan Dukungan Manajemen Puncak terhadap Kepuasan Pengguna Sistem Informasi Akuntansi dengan Kompleksitas Tugas sebagai Variabel Moderasi

Erniwati Erniwati, Syamsul Amar, Syahrizal Syahrizal
article en

Abstract

This study aims to examine the effect of user participation and top management support on user satisfaction of accounting information systems (AIS), with task complexity as a moderating variable. The research subjects were supermarket employees in Padang Pariaman Regency who use AIS in their daily operations. A quantitative approach was applied using Partial Least Square (PLS) with 30 respondents. The findings indicate that user participation has a positive and significant effect on user satisfaction, while top management support has a positive but insignificant effect. Furthermore, task complexity does not moderate the relationship between user participation or top management support and user satisfaction. These results suggest that user satisfaction is more strongly influenced by direct employee involvement in system utilization rather than structural support from management or the complexity of tasks. This study highlights the importance of individual factors in determining AIS success in the retail sector.

EKONOMIS Journal of Economics and BusinessVol. 9(2)
Openalex Percentile: Top 64%
Consumer Behavior and Marketing Influence
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Partisipasi Pengguna dan Dukungan Manajemen Puncak terhadap Kepuasan Pengguna Sistem Informasi Akuntansi dengan Kompleksitas Tugas sebagai Variabel Moderasi — Erniwati Erniwati, Syamsul Amar, et al. · EKONOMIS Journal of Economics and Business (2025) | TGRS Research Map | TGRS