Published September 7, 2016 | Version v1
Journal article Open

EFFECTS OF THE OF ACCOUNTING SYSTEM QUALITY, ACCOUNTING INFORMATION, AND SERVICE ON USER SATISFACTION IN ISLAMIC COMMERCIAL BANKS IN BANDUNG

Creators

  • 1. Accounting Department, Faculty of Economics and Business, Bandung Islamic University, Bandung, Indonesia

Description

The purpose of this study is (1) to determine the quality of accounting information system, accounting information quality, service and user satisfaction in Islamic Banks in Bandung ; (2) To determine how much influencethe quality of accounting information system and user satisfaction has inIslamic Banks in Bandung; (3) To determine how much influence the quality of accounting information has on user satisfaction in  Islamic Banks in Bandung; (4) To determine how much influencethe quality of banking services influences user satisfaction in Islamic Banks in Bandung; (5) To determine how much influence the quality of accounting information system, accounting information  and service has on user satisfaction in  Islamic Banks in Bandung.

          The methods used are  descriptive and verification methods using survey  approach verification in all Islamic Banks in Bandung. The population of  this studyis 12 Islamic Banks in Bandung and also uses no probability sampling technique  with saturated samples which has the same number as the number of population. There are two types of data used; primary and secondary data. Multiple linear regressions are used as analyses instrument.

          Results and discussion of  descriptive research is  (1) the quality  of accounting information system, accounting information, and  services in  Islamic Banks in Bandung is in good category ; (2) The quality of accounting information system significantly influences user satisfaction, at47.6%; (3) The quality of accounting information significantly influences user satisfaction, at 23.6%; (4) Quality of services  has a significant influence  on user satisfaction, at 28.1%; (5) The quality of accounting information system, accounting information  and service  significantly influence user satisfaction. The influence is 99.3%. While the remaining 0.7% is explained by other variables that are not examined in this study. 

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