The Influence of the Implementation of Regional Government Information Systems on the Satisfaction of Accounting Information Service Users in the Regional Apparatus Organizations of Banggai Regency

Abstract

This study aims to analyze the effect of the implementation of a Regional Government Information System (SIPD) on user satisfaction of accounting information services in Regional Government Organizations (OPD) in Banggai Regency. The focus of this study covers: system quality, information quality, and service quality. This study used a quantitative approach with a purposive sampling technique. Data were obtained through questionnaires from 99 respondents in 33 OPDs and analyzed using path analysis with SPSS Statistics 30. The results indicate that information quality significantly influences user satisfaction of accounting information services. Meanwhile, system quality and service quality do not have a direct effect. However, both have an indirect influence through information and service quality. These three independent variables collectively contribute 13.5% to user satisfaction with accounting information services. This finding indicates that information quality is the most important factor in determining user satisfaction with accounting information services. Therefore, improving information quality in the SIPD system needs to be a primary focus for local governments.