Effect of Accounting Information Systems, System Quality and Service Quality on User Satisfaction of Mobile Banking-Based Applications

: This study aims to test empirically whether accounting information systems, system quality and service quality affect the satisfaction of users of mobile banking-based applications for BCA customers. In this study primary data is used. The sample of this study is customers at BCA Bank who download and use Mobile Banking Based Applications using the Slovin formula method. There are 100 respondents who were studied as research samples. This research uses quantitative methods. The research variables used are accounting information systems, service quality system quality, and user satisfaction. The test used is multiple linear regression analysis using the SPSS version 23.0 application program. The results of this study indicate that accounting information system variables, system quality and service quality significantly influence the satisfaction of users of mobile banking-based applications for BC customers both partially and simultaneously.

The higher the quality of information produced by an information system, the more user satisfaction will be increased (DeLone and MCLean, 1992). If the end user of the information system believes that the quality of information produced from an information system is good, then the end user will feel satisfaction in using the information system (Rukmiyati and Budiartha, 2016: 118119). The bank as a service provider of internet banking services through mobile banking has better service in pre-sales and after-sales products, because consumers will have their own convenience in using the product. In addition, banks must always pay attention to every complaint submitted by the customer and follow up, every complaint and input submitted will help the bank in improving the quality of services it has.
Service quality is one of the factors that determines the superiority of banks in facing competition among existing banks. Banks as service companies in the financial sector or other related to financial transactions, which need to prioritize service quality. If the bank is not able to serve customers well then the possibility that will arise is that the customer will terminate the business relationship with the bank. For that service quality plays an important role in influencing customers to make transactions.
The objects used in the study are only BCA bank customers who use BCA Mobile Banking based applications. The study was conducted only for one period, namely from July 2019 to September 2019. The variables used in this study consisted of three dependent variables namely Accounting Information Systems, System Quality and Service Quality, and one independent variable, user satisfaction. The purpose of this study was to determine the effect of the dependent variable, namely Accounting Information Systems, System Quality and Service Quality on the dependent variable, namely user satisfaction. Completion of the study was conducted using quantitative methods.

THEORITICAL REVIEW Accounting Information Systems
The success of an information system is important for an agency that is implementing a new information system. Information system success is something that is expected by agencies to implement information technology systems. With the changes in financial management by implementing a new system, the need for a way to test how far the system is used, how far the system affects users, and how far the system benefits the user. Information system success is also determined by how far the system applied has provided quality information. In the end, the quality of the system and the quality of information affect system users, thereby increasing the effectiveness of the performance of an agency.
According to Bodnard and Hopwood (2014: 113) accounting information systems are a collection of human resources and equipment that are regulated to convert data into information. Baridawan (2012: 36) accounting information system is an organizational component that collects, classifies, processes, analyzes and communicates relevant financial information to make decisions to outside parties and internal parties.
According to Utami (2012: 74), accounting information systems can run successfully if well supported by factors such as: a. System flexibility To make it easy to re-display the required data and display it in a different format. b. Response time Provide information with a fast and precise time to user. c. Security Ensure the confidentiality of user information.

Quality of Information Systems
One of the main contributions to the success of information systems is the quality of information obtained from a number of applications developed. Information quality shows the measurement of information system output. The information needed must be relevant, reliable and accurate. The time dimension takes part in the quality of information (Haag; in Anindita et. Al., 2013). Users want information with a high level of quality.
The quality of information systems according to DeLone and Mclean in Istianingsih and Utami (2012: 18) is a focus on system performance consisting of hardware, software, policies and procedures that can provide information needed by users which consists of ease of use (easy to use), ease of access (flexibility), system reliability (reliability).
According to Istianingsih (2013: 10), the quality of information systems from an accounting application consists of: a. Content System capability in providing informative reports so as to increase work productivity, produce the right reports, and produce reports that are in accordance with what is needed. b. Accuracy The ability of an accounting information system to result in a lack of information. The side of the information system display is easy to use. d. Ease of use An accounting information system can be said to be of quality if the system is designed to provide convenience in using the accounting information system. e. Timeliness Information generated from accounting information systems has timeliness.

Service Quality
According to Davis, in Yamit, (2015: 8) makes a definition of quality that is wider in scope, namely quality is a dynamic condition that relates to products, services, people, processes, and environments that meet or exceed expectations. Service or quality of service is very important to attract consumers and make consumers loyal. Understanding service quality according to J. Supranto (2016: 226) is a word that for service providers is something that must be done well.
According to Ratminto (2012: 2) the definition of service is an activity or series of invisible activities that occur as a result of interactions between consumers and employees or other things provided by the service provider company that is intended to solve consumer / customer problems.
According to Zeithaml and Bitner in Hurriyati (2013: 28) "Services are basically all economic activities with output other than products in the physical sense, consumed and produced at the same time, providing added value and in principle intangible for the first buyer". According to Tjiptono in Aditya, (2011: 23) Quality of service is something that is perceived by customers. Customers will assess the quality of a service that is felt based on what they describe in their minds. Customers will switch to other service providers who are better able to understand customer specific needs and provide better services.
According to Istianingsih (2013: 35) the factors that influence the service quality of an information system are : a. Tangibles Physical facilities, equipment and equipment, and means of communication. b. Realiability The company's ability to provide services immediately, and provide services as promised accurately. c. Responsiveness As per the ability to provide fast service. d. Assurance Extensive knowledge, courtesy of employees and to gain trust and confidence.

User Satisfaction
According to Tjiptono (2015: 138), satisfaction can be interpreted as an effort to fulfill something or make something adequate. Whereas Kotler (2012: 61) defines satisfaction as feeling happy or disappointed someone experienced after comparing between perceptions of performance or the results of a product with its expectations. From the above definitions, it can be concluded, namely the comparison between expectations and performance / results perceived by customers. Customer expectations are formed and are based on several factors, including past shopping experiences, friends and relatives' opinions, and company information and promises and competitors.
Satisfaction is a function of the perception of a product or service and its expectation for the performance of the product or service. Kotler (2012: 36) states that satisfaction is a feeling of pleasure or disappointment that a person results from comparing the performance (or results) of a product that is felt in relation to his expectations. Satisfaction in users of the service industry is influenced by the performance of an information system. Kotler (2012) states that if the service is below the standard, then the customer will lose satisfaction, otherwise satisfaction will reach its optimal point if what he gets is comparable or not.
User satisfaction is the user response to the use of output of an information system. In measuring a success of an information system, one measure is a user (end-user satisfaction). Various measuring instruments can be used to measure a user's satisfaction in the information system, one of which is the same dimension proposed by Parasuraman (2013). This dimension consists of tangible, reliability, assurance, and empathy. Although the five dimensions can be used to see the satisfaction of users of information systems, internet banking that uses cyberspace can only use four existing dimensions, namely: Reliability, responsiveness, assurance, and empathy.
To determine the level of customer satisfaction, there are five main factors that must be considered by the company. According to Staples, and McKeen in Itmamudin (2014: 83). there are five factors are : a. Content measuring user satisfaction in terms of the content of a system. b. Reliability Information must be free from errors and unable be misleading. The statement instrument was measured using the Guttman scale by asking the respondent to show choices yes and no from each statement submitted. c. Response measures user satisfaction from the appearance and aesthetics of the system interface, the form of the report or information generated by the system. The statement instrument was measured using the Guttman scale by asking the respondent to show choices yes and no from each statement submitted. d. Assurance ease of users measuring user satisfaction in terms of user or end-user friendly convenience in using systems such as the process of entering data, processing data and searching for information needed. e. Emphaty measuring user satisfaction in terms of the timeliness of the system in presenting or providing data and information needed.
The framework in this study is based on an opinion and theory built by experts stating that there is a relationship between independent variables and the dependent variable, namely as follows: Based on the theoretical foundation, the previous research and the research framework that has been prepared, the hypothesis proposed in this study is as follows: H1: There is an influence of Accounting Information Systems on User Satisfaction. H2: There is an influence between the Quality of Information Systems on User Satisfaction. H3: There is an influence between Service Quality on User Satisfaction.

RESEARCH METHODS
According to Sugiyono (2013: 8) the definition of descriptive research is "Research conducted to determine the value of independent variables, either one or more (independent) without making comparisons or connecting with other variables." According to Sugiyono (2013: 11). Quantitative methods can be interpreted as research methods that are based on the philosophy of positivism, used to examine the population or a particular sample, data collection using research instruments, data analysis is quantitative / statistical, with the aim to test the hypothesis that has been set.
In this study the method used is a quantitative descriptive approach to determine the relationship between research variables, the survey method is carried out with a quantitative approach that is the approach by distributing questionnaires to the respondents to find a relationship model of several variables. According to Masri Singarimbun (2014: 3) the survey method is "Research that takes samples from one population and uses a questionnaire as a basic data collection tool". In this study there are 3 variables, these variables are classified as dependent variables and independent variables. Independent variables in this study are Accounting Information Systems (X1) System Quality (X2) and Service Quality (X3). In this study, the dependent variable is user satisfaction a.
The sample is part of the number and characteristics possessed by the population. If the population is large, and researchers may not study everything in the population, for example because of limited funds, manpower, and time, then researchers can use samples taken from that population (Sugiyono, 2013: 91). The method used to determine the number of samples in this study is to use the Slovin formula. So based on the Slovin formula above, the minimum number of samples used in this study was 98,8 people. To increase the accuracy of the data and avoid unwanted errors, the researchers rounded it to 100.
The scale for the instrument used in this study is the Likert Scale. According to Sugiyono (2015: 168) Likert scale is used to measure the attitudes, opinions, and perceptions of a person or group of people about social phenomena. Respondents in providing responses to questions or problems given to those concerned in a particular research. In this case the measurement scale used uses a Likert measurement scale and scores can be seen below: This research uses primary and secondary data sources. According to Sugiyono (2014: 156), primary data are data sources that directly provide data to data collectors, and secondary data is sources that do not directly provide data to data collectors. For this study, researchers obtained primary data from distributing questionnaires to the research objects that have been set, namely users of the BCA Mobile Banking Based Application. Whereas secondary data for this research was obtained by searching literature in the library, internet, and data obtained from Bank BCA. Data analysis techniques using descriptive and multiple linear regression analysis.

ANALYSIS RESULTS AND DISCUSSION Analysis and Discussion
Based on the processing results presented in the above table, it can be seen that the average rating for the variable Accounting Information Systems (X1) is 362. Thus the Accounting Information Systems (X1) variable is in the Agree category. In point 1, a total score of 368 is obtained. Thus it is included in the Agree category. This indicates that users can access BCA Mobile Banking based applications wherever they are. In point 2, the total score of 367 is obtained. Accordingly, it includes the Agree category. This indicates that users can access the BCA Mobile Banking based application whenever they want. In point 3 statement obtained a total score of 365. Therefore, it includes the Agree category. This indicates that the process of accessing data on the BCA Mobile Banking based application is fast. In point 4 statement obtained a total score of 361. Thus including the Agree category. This indicates that in accessing BCA Mobile Banking based applications the confidentiality of data is guaranteed safe. In point 5, a total score of 348 is obtained. Thus it is included in the Agree category. This indicates that BCA Mobile Banking based applications have a high level of security. Based on the processing results presented in the table above, it can be seen that the average rating for the System Quality (X2) variable is 352. Thus the System Quality (X2) variable is in the Agree category. In point 6, a total score of 344 is obtained. Thus it is included in the Agree category. This indicates that the BCA Mobile Banking based application contains the required information. In point 7, a total score of 354 is obtained. Accordingly, it includes the Agree category. This indicates that the BCA Mobile Banking based application contains the right reports. In item 8 statement obtained a total score of 339. Thus including the Agree category. This indicates that the BCA Mobile Banking-based Application contains accurate data. In point 9, a total score of 377 is obtained. Accordingly, it includes the Agree category. This indicates that the level of accuracy of BCA Mobile Banking based applications is high. In point 10, a total score of 367 is obtained. Accordingly, it includes the Agree category. This indicates that the BCA Mobile Banking based application provides information in accordance with the required format. In point 10, a total score of 367 is obtained. Accordingly, it includes the Agree category. This indicates that the BCA Mobile Banking based application provides information in accordance with the required format. In point 12, a total score of 345 is obtained. Accordingly, it includes the Agree category. This indicates that the BCA Mobile Banking based application is user friendly. In point 13, a total score of 342. was obtained, thus including the Agree category. This indicates that the BCA Mobile Banking based application is easy to usen. In point 14, a total score of 350 is obtained. Thus it is included in the Agree category. This indicates that the user can obtain the required information on time. In point 15, a total score of 355 is obtained. Accordingly, it includes the Agree category. This indicates that the BCA Mobile Banking-based Application contains up-to-date information. Based on the processing results presented in the table above, it can be seen that the average rating for the Service Quality (X3) variable is 352. Thus the Service Quality (X3) variable is in the Agree category. In point 16, a total score of 350 is obtained. Thus, it is included in the Agree category. This indicates that the BCA Mobile Banking based application has complete features. In point 17 statement obtained a total score of 347. Therefore, it includes the Agree category. This indicates that the BCA Mobile Banking based application has an attractive appearance. In point 17 statement obtained a total score of 347. Therefore, it includes the Agree category. This indicates that the BCA Mobile Banking based application has an attractive appearance. In point 19 the statement received a total score of 355. Thus including the Agree category. This indicates that the BCA Mobile Banking based application has a good speed of service. In point 20 the statement received a total score of 343. Thus it was included in the Agree category. This indicates that the BCA Mobile Banking-based Application is responsive in solving user problems. In point 20 the statement received a total score of 343. Thus it was included in the Agree category. This indicates that the BCA Mobile Banking-based Application is responsive in solving user problems. In point 22 statement obtained a total score of 348. Thus including the Agree category. This indicates that the BCA Mobile Banking based application provides a guarantee of convenience for users. Based on the processing results presented in the table above, it can be seen that the average rating for the User Satisfaction (Y) variable is 346. Thus the User Satisfaction (Y) variable is in the Agree category. In point 23, the statement obtained a total score of 345. Thus it is included in the Agree category. This indicates that the user is satisfied with the features of the BCA Mobile Banking based application. In point 24 the statement obtained a total score of 352. Thus including the Agree category. This indicates that users are satisfied with the reliability of BCA Mobile Banking based applications. In point 24 the statement obtained a total score of 352. Thus including the Agree category. This indicates that users are satisfied with the reliability of BCA Mobile Banking based applications. In point 26 the statement obtained a total score of 343. Thus including the Agree category. This indicates that the user is satisfied with the BCA Mobile Banking based application, because it meets the needs of the user.
The results of SPSS 23.0 software processing for multiple regression analysis are presented in the following table:   ) and the significance value is less than 0.05, then H0 is rejected. Thus it can be concluded that simultaneously there is a significant influence of Accounting Information Systems (X1), System Quality (X2) and Service Quality (X3) on User Satisfaction (Y) of BCA who use a Mobile Banking-based Application.

Interpretation Research Result
The results of the study stated that Accounting Information Systems significantly influence User Satisfaction. This is in line with research conducted by Alfiani (2012), which states that Accounting Information Systems significantly influence User Satisfaction. The results of the study stated that System Quality has a significant effect on User Satisfaction. This is in line with research conducted by Agus (2014), which states that System Quality has a significant effect on User Satisfaction. The results of the study stated that Service Quality has a significant effect on User Satisfaction. This is in line with research conducted by Melisa (2015), which states that Service Quality has a significant effect on User Satisfaction.

CONCLUSION AND RECOMMENDATIONS Conclusion
1. Because the value of t arithmetic (3.605)> t table (1.985) and the significance value is less than 0.05, then H0 is rejected.
Therefore it can be concluded that partially there is a significant influence of Accounting Information Systems (X1) on BCA User Satisfaction (Y) who use a Mobile Banking-based Application. 2. Because the value of t arithmetic (2.701)> t table (1.985) and the significance value is less than 0.05, then H0 is rejected.
Therefore it can be concluded that partially there is a significant influence of System Quality (X2) on BCA User Satisfaction (Y) who use a Mobile Banking-based Application. 3. Because the value of t arithmetic (7.294)> t table (1.985) and the significance value is less than 0.05, then H0 is rejected.
Therefore it can be concluded that partially there is a significant influence of Service Quality (X3) on BCA User Satisfaction (Y) who use a Mobile Banking-based Application.