Abstract

The implementation of an information system (IS) in public sector organizations was a crucial issue that needs to be addressed periodically. This study was conducted to examine the satisfaction factors of an E-Auction system adoption behavior by using the integrated IS Model of Delon, McLean, and Seddon. The usage of seven dimensions of the integrated IS model such as compatibility, the quality of a system, information, and service, perceived usefulness, and ease of use, to evaluate users satisfaction among public servants are still rare. This study was designed to focus on officials auctioneer that have experiences in using the E-Auction systems. The structured questionnaire with a five-point Likert scale and regression was chosen as the data collection and analysis method. This study found that there were only two of six variables (information quality and compatibility) that significantly prove as predictors of user satisfaction. Interestingly, our findings also found that there was no correlation between perceived ease of use and usefulness. Poor interface design, lack of technical support, and the usage of an E-Auction system that is classified as "order by mandate" were the primary concern that causes the insignificant relationship between variables. Therefore, to boost the satisfaction levels, further IS developers should pay more attention to improving information quality that is compatible with user needs.

Highlights

  • The nature of accounting practices has evolved greatly over the years as the rapid change and development of information systems

  • The purpose of this study was to examine the satisfaction factors of public servants used the E-Auction system that is developed by the Directorate General of State Assets Management (DJKN), Ministry of Finance of Indonesia

  • This study found that there were only two of six variables that significantly prove as predictors of user satisfaction of EAuction system which is information quality and compatibility

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Summary

Introduction

The nature of accounting practices has evolved greatly over the years as the rapid change and development of information systems. JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen, 17(2) 2020, 188-206 http://dx.doi.org/10.31106/ jema.v17i2.9044, ISSN (Online) 2597-4017 was introduced by DeLone & McLean (1992) who initiated to development IS success model by using six factors namely system quality, information quality, user satisfaction, use, individual impact, and organizational impact as dependable measurement. Rana et al (2015) explains that service quality has a crucial role in enhances the success level of IS implementation as the expanded responsibility of IS departments and the significance of IS in recent decades Constructs such as perceived ease of use and compatibility were considered acceptable to be included in the model as they represent the contemplation of users' beliefs about the system's use

Literature Review
H5: Service quality has a positive and significant effect on perceived usefulness
H8: System quality has a positive and significant effect on user satisfaction H9
Methods
Rejected H9 Accepted H10 Rejected H11 Rejected H12 Rejected H13 Accepted
Conclusion and Suggestion

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