The Influence of User Involvement, Personal Technical Skills, and User Satisfaction on the Performance of Accounting Information Systems at PT Hariff Daya Tunggal Engineering (Hariff DTE)
Abstract
This study aims to analyze the influence of user involvement, personal technical skills, and user satisfaction on the performance of the accounting information system (AIS) at PT Hariff Daya Tunggal Engineering (Hariff DTE). The implementation of the SAP ERP system requires adequate human resource readiness to ensure optimal system performance. This research employs an associative method with a survey approach involving 60 respondents who use the SAP ERP system. Data were collected using Likert-scale questionnaires and analyzed through multiple linear regression, supported by validity tests, reliability tests, classical assumption tests, t-tests, F-tests, and the coefficient of determination (R²). The results indicate that user involvement, personal technical skills, and user satisfaction significantly influence AIS performance, both partially and simultaneously. Partially, user involvement contributes 20.03%, personal technical skills 36.52%, and user satisfaction 26.10%. Simultaneously, the three variables significantly affect AIS performance by 82.6%, while the remaining 17.4% is explained by other factors not examined in this study. These findings highlight that the success of accounting information system implementation is not solely determined by technology, but also by active user engagement, adequate technical competence, and user satisfaction with the system.
Downloads
Copyright (c) 2026 Nida Agustin, Palupi Permata Rahmi, Wendi Yuliawan
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
