The Influence of Information Technology, User Involvement, and Organizational Commitment on the Quality of Accounting Information Systems (A Study on MSMEs in Marpoyan Damai District, Pekanbaru City in 2025)

Authors

  • Nurlili Lili Universitas Riau
  • Restu Agusti Universitas Riau
  • Lila Anggraini Universitas Riau

DOI:

https://doi.org/10.31941/jebi.v29i1.6852

Abstract

This study aims to determine the effect of information technology, user involvement, and organizational commitment on the quality of accounting information systems. The population in this study is UMKM in Marpoyan Damai District, Pekanbaru City in 2025. The sample in this study uses the Slovin formula totaling 97 UMKM. The type of data in this study comes from primary data. Primary data was obtained directly through the distribution of questionnaires. The data analysis method used in this study is Partial Least Square (PLS) using SmartPLS 4.0 software. The results of the study show that the Information Technology variable has an effect on the Quality of Accounting Information Systems with a significant value of 0.005 < 0.05. User Involvement has an effect on the Quality of Accounting Information Systems with a significant value of 0.009 <0.05. Organizational Commitment has an effect on the Quality of Accounting Information Systems with a significant value of 0.000 <0.05.

Downloads

Published

2026-05-10