Journal of Legal, Ethical and Regulatory Issues (Print ISSN: 1544-0036; Online ISSN: 1544-0044)


The Effect of the Quality of Accounting Information on the Performance of Cloud Accounting Users: Analysis of the Integration of Information Systems Success Models (Empirical Case of Corporate Accountants in Indonesia)

Author(s): Vero Deswanto, Sri Mulyani, Hamzah Ritchi & AB Susanto

Cloud accounting should have the ability to manage information data. This research is conducted to observe and measure the effect of information quality on improving the performance of cloud accounting users by integrating the Delone McLean Information System Success Model with the Task-Technology Fit Model. It is specifically to measure and observe the impact of information quality on the performance of cloud accounting users. This research uses simple random sampling through the distribution of questionnaires to cloud accounting users in Jakarta, Indonesia. Results from 548 questionnaires are then processed by the Structural Equation Modeling for testing Confirmatory Factor Analysis as a test of construct validity, descriptive testing to assess respondents' responses, and hypotheses testing. The results show that the information system integration model is able to explain the effect and relationship between information qualities on cloud accounting user performance, through task suitability with cloud accounting technology.

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