The Effect Of Information System Quality, Perceived Usefulness And Information Quality To End Users’ Satisfaction Of Accounting Dry Lab Program At Open University Of Indonesia

Abstract

In implementing distance education, Universitas Terbuka (UT) utilizes numerous learning materials. Utilization of technology into the learning process also becomes a priority in implementing distance education at UT that can help learners to study independently. One of the most important aspects in UT’s Accounting Department is the compliance of practicum subjects in a distance learning system. This becomes a challenge for Accounting Department to carry out the practicum in the distance learning system. Accounting Department of UT has developed system that delivering accounting course in a distance education to carry out the practicum. It’s called Accounting Dry Lab Program (ADLP). ADLP is accounting practice with interactive computer-aided with interesting animation, images, audio and video to deliver the knowledge from teachers to the students. In addition, ADLP can be accessed via UT’s website and facilitate students in understanding the knowledge. The purpose of this study is to evaluate implementation of ADLP by looking at users' perceptions of the system quality and information quality, associated with the perceived usefulness and the satisfaction of user through Structural Equation Modeling (SEM). Respondents in this study were active college students in UT’s accounting department at the registration period of 2014. The results of this study show that information system quality statistically significant affects the perceived of usefulness and end-user accounting software satisfaction. Information quality statistically significant affects the perceived usefulness and end-user accounting software satisfaction. Perceived usefulness affects the end-user accounting software satisfactio

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