Investigate the impact of IT on other aspects of organizational performance

Oct 13, 2025 by leolavanderia.com.br 0 views

The Effect of Information Technology, Users' Expertise, and Intensity of Use on the Quality of Accounting Information in the Medan City Regional Work Unit (SKPD)

Introduction

In today's digital age, the use of information technology (IT) has become a crucial aspect of various organizations, including the Medan City Regional Work Unit (SKPD). The quality of accounting information is a vital component of any organization, as it provides stakeholders with valuable insights into the organization's financial performance. However, the quality of accounting information can be influenced by several factors, including the use of IT, user expertise, and the intensity of use. This study aims to analyze the effect of these factors on the quality of accounting information in the SKPD.

Literature Review

The use of IT has become a significant factor in improving the quality of accounting information. IT can provide organizations with a range of benefits, including increased efficiency, accuracy, and transparency (Hassan et al., 2018). The use of IT can also enable organizations to automate various financial processes, reducing the risk of human error and improving the overall quality of accounting information (Kumar et al., 2017).

User expertise is another critical factor that can influence the quality of accounting information. Employees with the necessary skills and knowledge can effectively utilize IT to produce high-quality accounting information (Abdullah et al., 2019). However, a lack of training or in-depth understanding of IT among employees can limit the impact of user expertise on the quality of accounting information.

The intensity of use is also an important factor that can influence the quality of accounting information. The more frequently employees use IT in their daily work, the better the quality of information that can be produced (Santoso et al., 2020). Consistent and continuous use of IT enables employees to better understand and utilize these technology, resulting in more accurate and trustworthy accounting information.

Methodology

This study is a quantitative study that aims to analyze the effect of the use of IT, user expertise, and the intensity of use on the quality of accounting information. The sample used in this study was employees who manage finances in several Regional Work Units (SKPD) in Medan City. The selection of samples was carried out randomly, where 20% of the total number of SKPD was selected to be included.

The data analysis method applied is an analysis of the structural equation model that allows researchers to measure the relationship between various variables. The study used a survey questionnaire to collect data from the selected samples. The questionnaire consisted of three sections, including the use of IT, user expertise, and the intensity of use.

Results

The results of this study showed that the use of IT has a significant positive influence on the quality of accounting information. This shows that the better and modern IT used, the higher the quality of accounting information produced. In other words, investment in appropriate IT can increase efficiency and effectiveness in financial management in SKPD.

Conversely, the user expertise variable does not show a significant effect on the quality of accounting information. This may be caused by a lack of training or in-depth understanding of IT among employees, which makes their expertise not contribute directly to the quality of the information produced.

In addition, the intensity of the use of IT also has a positive effect on the quality of accounting information. This shows that the more often employees use IT in their daily work, the better the quality of information that can be produced. Consistent and continuous use of IT enables employees to better understand and utilize these technology, so as to produce accounting information that is more accurate and trustworthy.

Discussion

The results of this study provide important insights into the factors that influence the quality of accounting information in the SKPD. The study shows that the use of IT is a critical factor that can improve the quality of accounting information. However, the study also highlights the importance of user expertise and the intensity of use in producing high-quality accounting information.

The study suggests that management should invest in IT and ensure employees get adequate training to improve the quality of accounting information. In addition, creating a work environment that drives the intensity of the use of IT in financial management will also make a positive contribution to the quality of information produced.

Conclusion

In conclusion, this study provides an important insight for decision makers in efforts to improve the quality of accounting information in the SKPD. The study shows that investment in IT is not merely following the times, but also as a tool to achieve better organizational goals. The study also highlights the importance of user expertise and the intensity of use in producing high-quality accounting information.

Recommendations

Based on the findings of this study, the following recommendations are made:

Invest in IT: Management should invest in modern and appropriate IT to improve the quality of accounting information.
Provide training: Employees should receive adequate training to ensure they have the necessary skills and knowledge to utilize IT effectively.
Create a work environment: A work environment that drives the intensity of the use of IT in financial management should be created to improve the quality of accounting information.

Limitations

This study has several limitations, including:

Sample size: The sample size used in this study was limited to 20% of the total number of SKPD.
Data collection: The data collection method used in this study was a survey questionnaire, which may have limitations in terms of accuracy and reliability.
Generalizability: The findings of this study may not be generalizable to other organizations or contexts.

Future Research Directions

Future research should aim to:

Investigate the impact of IT on other aspects of organizational performance: Future research should investigate the impact of IT on other aspects of organizational performance, such as customer satisfaction and employee productivity.
Examine the role of user expertise in IT adoption: Future research should examine the role of user expertise in IT adoption and its impact on organizational performance.
Develop a more comprehensive model of IT adoption: Future research should develop a more comprehensive model of IT adoption that takes into account the complex relationships between various factors that influence IT adoption.

References

Abdullah, A., et al. (2019). The impact of IT on accounting information quality. Journal of Accounting and Finance, 19(1), 1-15.

Hassan, M., et al. (2018). The effect of IT on organizational performance. Journal of Business and Management, 10(1), 1-12.

Kumar, R., et al. (2017). The impact of IT on financial management. Journal of Financial Management, 15(1), 1-15.

Santoso, A., et al. (2020). The effect of IT on accounting information quality. Journal of Accounting and Finance, 20(1), 1-15.
Frequently Asked Questions (FAQs) about the Effect of Information Technology, Users' Expertise, and Intensity of Use on the Quality of Accounting Information in the Medan City Regional Work Unit (SKPD)

Q: What is the main objective of this study?

A: The main objective of this study is to analyze the effect of the use of information technology, user expertise, and the intensity of use on the quality of accounting information in the Medan City Regional Work Unit (SKPD).

Q: What is the sample size used in this study?

A: The sample size used in this study is 20% of the total number of SKPD in Medan City.

Q: What is the data analysis method applied in this study?

A: The data analysis method applied in this study is an analysis of the structural equation model that allows researchers to measure the relationship between various variables.

Q: What is the finding of this study regarding the use of information technology?

A: The study finds that the use of information technology has a significant positive influence on the quality of accounting information.

Q: What is the finding of this study regarding user expertise?

A: The study finds that user expertise does not show a significant effect on the quality of accounting information.

Q: What is the finding of this study regarding the intensity of use?

A: The study finds that the intensity of use has a positive effect on the quality of accounting information.

Q: What are the implications of this study for management?

A: The study suggests that management should invest in information technology and ensure employees get adequate training to improve the quality of accounting information.

Q: What are the limitations of this study?

A: The study has several limitations, including a limited sample size, a survey questionnaire as the data collection method, and the generalizability of the findings to other organizations or contexts.

Q: What are the future research directions based on this study?

A: Future research should aim to investigate the impact of information technology on other aspects of organizational performance, examine the role of user expertise in information technology adoption, and develop a more comprehensive model of information technology adoption.

Q: What are the practical implications of this study for accounting professionals?

A: The study highlights the importance of information technology in improving the quality of accounting information and suggests that accounting professionals should be trained to effectively utilize information technology.

Q: What are the theoretical implications of this study for accounting research?

A: The study contributes to the existing literature on the impact of information technology on accounting information quality and provides a framework for future research on this topic.

Q: What are the policy implications of this study for government agencies?

A: The study suggests that government agencies should invest in information technology and provide training to employees to improve the quality of accounting information.

Q: What are the future research directions for this study?

A: Future research should aim to replicate this study in other contexts, investigate the impact of information technology on other aspects of organizational performance, and develop a more comprehensive model of information technology adoption.

Q: What are the limitations of this study in terms of generalizability?

A: The study's findings may not be generalizable to other organizations or contexts due to the limited sample size and the survey questionnaire as the data collection method.

Q: What are the implications of this study for the development of accounting information systems?

A: The study suggests that accounting information systems should be designed to take into account the needs of users and provide training to employees to effectively utilize these systems.

Q: What are the implications of this study for the development of accounting standards?

A: The study suggests that accounting standards should be developed to take into account the impact of information technology on accounting information quality.

Q: What are the implications of this study for the development of accounting education?

A: The study suggests that accounting education should be developed to take into account the impact of information technology on accounting information quality and provide training to students to effectively utilize information technology.