Using generalized audit software to detect material misstatements, control deficiencies and fraud

2020 ◽  
Vol 35 (4) ◽  
pp. 521-547
Author(s):  
Marianne Bradford ◽  
Dave Henderson ◽  
Ryan J. Baxter ◽  
Patricia Navarro
Keyword(s):  
Service Quality ◽  
Design Methodology ◽  
Information Quality ◽  
Least Squares Method ◽  
Quality Information ◽  
System Quality ◽  
Information Systems Success ◽  
Content Type ◽  
Success Model ◽  
Partial Least Squares Method

Purpose As technology integration in auditing continues to grow, it is important to understand how auditors perceive connections between use of generalized audit software (GAS) and audit benefits. Design/methodology/approach The DeLone and McLean information systems success model (2003) is adapted with audit-related uses of GAS as antecedents to information quality. Survey data on 188 current users of GAS, who are financial and IT auditors, is analyzed with partial least squares method. Findings For financial auditors, detecting material misstatements antecedent is the only significant indicator of information quality for GAS. For IT auditors, detecting control deficiencies and fraud significantly impacts information quality. Information quality influences use for both auditors; however, it only influences satisfaction with GAS for financial auditors. System quality impacts GAS satisfaction for only IT auditors and has no impact on GAS use for either type of auditor. Service quality influences use of GAS for financial, but not IT auditors. For both groups, service quality has no impact on satisfaction with GAS, and GAS use and satisfaction with GAS positively increases their perceptions of audit benefits. Originality/value Financial and IT auditors who use GAS are both focused on matching GAS use with their primary audit objectives. Results suggest that as GAS use increases, system quality may be important to satisfaction. Training should first focus on the usefulness of GAS to the audit to increase extent of use. Lastly, the more auditors use GAS and are satisfied with it, the greater their perception GAS contributing directly to benefit the audit.

scholarly journals Analysis the Effect of Information Quality, System Quality, and Service Quality on Digital Wallet User Satisfaction of Students in Jakarta

2021 ◽  
Vol 10 (2) ◽  
pp. 1128-1133
Keyword(s):  
Service Quality ◽  
User Satisfaction ◽  
Quantitative Methods ◽  
Information Quality ◽  
Quality System ◽  
System Quality ◽  
Information Systems Success ◽  
Success Model ◽  
Information Systems Success Model ◽  
Digital Wallet

The purpose of this research is to find out whether there is an effect between information quality, system quality, dan service quality on user satisfaction, and how much the effect on user satisfaction of digital wallet of students in Jakarta. This research uses quantitative methods with 100 students in Jakarta who use digital wallet as respondents. Measurement of user satisfaction is conducted based on DeLone and McLean information systems success model, which includes Information Quality, System Quality, and Service Quality. Based on research results, information quality, system quality, and service quality have significant effect on digital wallet user satisfaction of students in Jakarta with 90,1% effect percentages.

Antecedents and consequences of user engagement in smartphone travel apps

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Faizan Ali ◽  
Abraham Terrah ◽  
Chengzhong Wu ◽  
Laiba Ali ◽  
Hui Wu
Keyword(s):  
Service Quality ◽  
Behavioral Intentions ◽  
Information Quality ◽  
Amazon Mechanical Turk ◽  
Equation Modeling ◽  
Smartphone App ◽  
Quality Information ◽  
User Engagement ◽  
System Quality ◽  
Content Type

Purpose This study aims to test the effect of system quality, information quality and service quality on user engagement and its effect on smartphone travel apps’ satisfaction, love and behavioral intentions. Design/methodology/approach Using the self-selection sampling technique, data was collected from 417 respondents recruited via Amazon Mechanical Turk. Data was subjected to partial least squares based structural equation modeling. Findings Results indicate that system quality, information quality and service quality have a significantly positive impact on user engagement with smartphone travel apps. Moreover, user engagement has a positive and significant impact on smartphone app satisfaction, smartphone app love and behavioral intentions. Originality/value This is the first study to integrate DeLone and McLean (2003) updated information system success model and stimulus-organism-response model to propose a holistic model of user’s engagement with smartphone travel apps.

scholarly journals Analyzing E-Commerce Success using DeLone and McLean Model

2019 ◽  
Vol 5 (2) ◽  
pp. 156 ◽  
Author(s):  
Ruth Johana Angelina ◽  
Aji Hermawan ◽  
Arif Imam Suroso
Keyword(s):  
Information System ◽  
Service Quality ◽  
User Satisfaction ◽  
Information Quality ◽  
Quality Information ◽  
System Quality ◽  
Is Success ◽  
Delone And Mclean ◽  
Success Model ◽  
The Relationship

Background: The increasing usage and development of e-commerce in Indonesia, demands competition between e-commerce that exists. To be successful e-commerce should be balanced with a good information system. Some clinical research has established what factors that affected the success, including DeLone and McLean. According to their e-commerce success model, there are six variables that affect e-commerce success, system quality, information quality, service quality, use, user satisfaction, and net benefitObjective: The study aims to analyze the relationship between system quality, information quality and service quality to user satisfaction and use. In addition, the study aims to analyze the relationship between user satisfaction and use to a net benefit.Methods: This study draws on the DeLone and McLean Model of Information System (IS) success model. It is a quantitative study that was conducted in the form of a survey of 110 users of each Lazada, Bukalapak, and Shopee users.Results: By applying DeLone and McLean model, this findings confirmed four hypotheses were significant in Bukalapak, Lazada, and Shopee.Conclusion:There were significant effect between the system quality on user satisfaction, service quality on use, service quality on user satisfaction and user satisfaction on net benefits. Meanwhile, system quality had insignificant effect to use and also information quality to use in Bukalapak, Lazada, and Shopee.Keywords: DeLone and McLean model,E-Commerce Success, Information System Success Measurement, IS Success Model 

THE EFFECT OF ACCOUNTING INFORMATION SYSTEMS QUALITY, TRUST, AND LOYALTY ON USER PERFORMANCE USING EXTENDED INFORMATION SYSTEM SUCCESS MODEL ON MULTI FINANCE COMPANY IN DEPOK

2018 ◽  
Vol 23 (3) ◽  
pp. 293-311
Author(s):  
Arinda Pramesti
Keyword(s):  
Regression Analysis ◽  
Service Quality ◽  
User Satisfaction ◽  
Information Quality ◽  
Quality Information ◽  
User Performance ◽  
System Quality ◽  
Is Success ◽  
Success Model ◽  
Net Benefits

Globalization resulted in fiercer competition between the companies. To be top in the competition, companies must have good management in achieving the company's main objectives and obtain the maximum benefit effectively, efficiently and economically. Currently, the company has used information technology to carry out its business activities. However, any technology used by the company should always be evaluated, whether the use of these technologies provide a good contribution to the user and also companies that use them. This research is aimed to obtain empirical evidence of the relationship between accounting information system quality, trust, and loyalty of the system with user performance. This study uses updated D&M IS Success Models categories to measure the system. Those categories are System Quality, Information Quality, Service Quality, System Use, User Satisfaction, and Net Benefits. This research has used questionnaires which proceeded and analyzed by multiple regression analysis methods. The process of data analysis is validity and reliability test, classic assumption test, multiple regression analysis, and hypothesis testing analysis. The hypothesis analysis uses simultaneous regression analysis. The results show that System Quality, Information Quality, and Service Quality have a significant effect on Use and User Satisfaction simultaneously. Use and User Satisfaction have a significant effect on Net Benefits, Trust and Loyalty simultaneously. Net Benefits, Trust, and Loyalty have a significant effect on User Performance simultaneously. Keywords: IS Success Model, System Quality, Information Quality, Service Quality, Trust, Loyalty

scholarly journals Evaluation of the Use of Information Systems Pharmacy Management Officer Pharmacy in RSU Royal Prima Medan Year 2020

2021 ◽  
Vol 8 (10) ◽  
pp. 511-519
Author(s):  
Yurlina Zai ◽  
Chrismis Novalinda Ginting ◽  
Sri Wahyuni Nasution
Keyword(s):  
Information Systems ◽  
Service Quality ◽  
Information Quality ◽  
Management Information Systems ◽  
Linear Regression Analysis ◽  
Information Management System ◽  
Quality Information ◽  
System Quality ◽  
Management Information ◽  
Success Model

Management information systems are urgently needed by hospital pharmacy installations to maintain the quality of the hospital, protect patient safety and support fast and precise decision making. The application of management information systems in the pharmaceutical installation of the Royal Prima Medan Hospital has been running. The pharmaceutical installation system that has been implemented is evaluating, repairing and improving to keep up with the times. The purpose of this study was to determine the effect of system quality, information quality, service quality on the use of pharmaceutical management information systems at Royal Prima Medan Hospital and the relationship between significant variables. This type of research is a mixed method with a sequential explanatory research strategy. This study uses the DeLone and Mclean information system success model. The research was conducted at the Royal Prima Medan Hospital with the research subjects being pharmaceutical officers at the Royal Prima Medan Hospital. Data analysis was performed by multiple linear regression analysis. The number of respondents used in this study were 30 respondents with the characteristics of all respondents being female (100%) and aged 25-29 years (43.33%). Based on the results of the T test, it can be concluded that system quality, information quality and service quality have no effect on system use. Simultaneously, system quality, information quality and service quality do not have a significant effect on the use of management information systems simultaneously. Keywords: Evaluation, Pharmaceutical Information Management System, D & M is Success Model, Royal Prima Medan Hospital.

Development and evaluation of a cloud bookcase system for mobile library

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Chin-Feng Lai ◽  
Hua-Xu Zhong ◽  
Po-Sheng Chiu ◽  
Ying-Hung Pu
Keyword(s):  
Service Quality ◽  
Mobile Devices ◽  
User Satisfaction ◽  
Information Quality ◽  
Quality Information ◽  
Quality Service ◽  
System Quality ◽  
Content Type ◽  
The People ◽  
User Ratings

PurposeThis study aims to adopt cloud technology and develop a “cloud bookcase system” to make it possible to provide consistent mobile reading experiences to allow readers to use all kinds of mobile devices to read e-books.Design/methodology/approachThis study implements a cloud bookcase and uses four indicators (system quality, information quality, service quality, user satisfaction) to evaluate the system for reading e-books.FindingsAfter completing the system, the authors used a questionnaire to evaluate the system. The results show that the quality can meet the needs and satisfaction of users. Subsequent interviews with some of the participants also reveal the biggest concerns of readers include library policy, resources and system quality.Practical implicationsSystem quality, information quality, service quality and satisfaction are adopted as the indicators to assess the ratings from people using mobile devices to read e-books on the cloud bookcase system developed in this study to evaluate whether the cloud bookcase system is a successful information system as well as the relations between mobile device factors and user ratings. The results indicate that the ratings from more than half of the readers for the system, as shown in the various indicators, achieve more than 60%. From the interview results, the results show that some participants also reveal there is still room for improvement in some areas.Originality/valueThis study implements a cloud bookcase and there are three contributions: (1) the cloud bookcase system developed in this study based on related theories proves able to meet the needs of users, (2) this system had high ratings for all four indicators, (3) the interview responses reveal that most people regard system quality as the most important, and some of the people value some of the items more, including library policy, readers' interests and more resources, especially the number of e-books available.

Understanding microblog continuance usage intention: an integrated model

2016 ◽  
Vol 68 (6) ◽  
pp. 772-792 ◽  
Author(s):  
Keliang Zhang ◽  
Qingfei Min ◽  
Zhenhua Liu ◽  
Zilong Liu
Keyword(s):  
User Satisfaction ◽  
Information Quality ◽  
Least Squares Method ◽  
Theoretical Framework ◽  
System Quality ◽  
Content Type ◽  
Factors Affecting ◽  
Object Based ◽  
Continuance Usage ◽  
Partial Least Squares Method

Purpose The purpose of this paper is to explore the factors affecting users’ continuous microblog usage intention. In recent years, the number of microblog users has gradually declined. This research can reveal microblog users’ needs and provide the improvement direction of microblog services. Design/methodology/approach By integrating Wixom and Todd’s theoretical framework, the Uses and Gratifications Theory and the DeLone and McLean Information System Success Model, a conceptual model is proposed. In this model, gratification is defined as a kind of behavioral attitude, and satisfaction is viewed as an object-based attitude. The survey data were collected online and analyzed using the partial least squares method. Findings The results suggest that users’ continuance intention (behavioral intention) is jointly determined by users’ gratification (behavioral-based attitude) and their habitual microblog usage behavior. Likewise, gratification is positively affected by satisfaction (object-based attitude) which is a joint function of system quality and information quality (object-based beliefs). Originality/value In this research, Wixom and Todd’s principle is applied as the basic theoretical framework; gratification is viewed as a behavior attitude and user satisfaction is identified as an object-based attitude. This research model is a new lens for continuance usage research.

scholarly journals Level of Use and Satisfaction of E-Commerce Customers in Covid-19 Pandemic Period: An Information System Success Model (ISSM) Approach

2020 ◽  
Vol 5 (2) ◽  
pp. 261-270
Author(s):  
Puspo Dewi Dirgantari ◽  
Yusuf Murtadlo Hidayat ◽  
Mohd Halim Mahphoth ◽  
Rury Nugraheni
Keyword(s):  
Information System ◽  
Service Quality ◽  
Information Quality ◽  
Quality Information ◽  
System Quality ◽  
Information System Success ◽  
Success Model ◽  
Level Of Use ◽  
Information System Success Model ◽  
System Success

Pandemic outbreaks of COVID-19 have made customers take drastic steps to help world governments to prevent further spread, one of which is by social distancing. This policy made buying and selling online a convenient option to fulfill the needs for goods and/or services. The purpose of this study was to determine the level of use and satisfaction of e-commerce customers in the COVID-19 pandemic period with the information system success model (ISSM) approach that was formed through system quality, information quality, and service quality. The research method used a quantitative approach by distributing questionnaires to respondents of 206 e-commerce costumers. Data analysis used Structural Equation Modeling (SEM) where the results confirm that system quality, information quality, service quality, affected the level of use and user satisfaction of e-commerce customers. E-commerce companies are recommended to maintain, even improve system quality and information quality because information that is less interesting, less relevant, and difficult to understand results in low information quality, which in turn, can reduce the level of use and customer satisfaction.

Analisis Pengaruh System Quality, Information Quality, Service Quality Terhadap Net Benefit Pada SI-PMB

2021 ◽  
Vol 10 (2) ◽  
pp. 259-263
Author(s):  
Agustinus Suradi ◽  
Marina Windarti ◽  
Syams Kurnaiawan Hidayat
Keyword(s):  
Service Quality ◽  
Information Quality ◽  
Partial Least Square ◽  
Least Square ◽  
Quality Information ◽  
Quality Service ◽  
System Quality ◽  
Net Benefit ◽  
Is Success

Strategi pengembangan sistem informasi perlu dievaluasi untuk mendukung keberhasilan dan kualitas layanan sistem informasi penerimaan mahasiswa baru. Ada ketidakpuasan pengguna SI-PMB dalam mendapatkan informasi yang mereka inginkan. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kualitas informasi, kualitas sistem, kualitas layanan terhadap manfaat bersih SI-PMB. Model DeLone McLean IS Success digunakan dalam penelitian ini, dengan komponen variabel: kualitas informasi, kualitas sistem dan kualitas layanan. Analisis data menggunakan model struktural dengan alat analisis Partial Least Square. Hasil penelitian ini menunjukkan bahwa tidak terdapat hubungan yang positif dan signifikan antara variabel kualitas informasi dengan kepuasan pengguna nilai statistik T sebesar 0,426. Ada hubungan yang positif dan signifikan antara variabel kualitas sistem dan kepuasan pengguna dengan statistik T 3,103. Terdapat hubungan yang positif dan signifikan antara variabel kualitas pelayanan dengan kepuasan pengguna, nilai T statistic sebesar 2,604. Hubungan antara variabel kepuasan pengguna dan manfaat bersih, nilai statistik t sebesar 9,294 menyatakan bahwa terdapat hubungan yang positif dan signifikan antara variabel kepuasan pengguna dengan manfaat bersih.

PERBANDINGAN TINGKAT KEPUASAN KUALITAS PROSES E-COMMERCE PADA PELANGGAN TRAVELOKA.COM

2018 ◽  
Vol 12 (2) ◽  
pp. 81
Author(s):  
Indri Irma Oktaviani ◽  
Reza Widhar Pahlevi
Keyword(s):  
Multivariate Analysis ◽  
Service Quality ◽  
Analysis Of Variance ◽  
Perceived Control ◽  
Information Quality ◽  
Quality Information ◽  
System Quality ◽  
Multivariate Analysis Of Variance ◽  
Anova Analysis ◽  
Perceived Enjoyment

ABSTRACTThe purpose of this paper is to examine quality satisfaction between transactional and relationalcustomers in process e-commerce on Traveloka.com. Transactional customers are defined as the newcustomers or the customers who may remain with the firm for a short time and may demonstrate defection behavior. Relational customers represent the customers who stay longer with the firm and have a very low probability of defecting. Quality satisfaction in this study is defined as customer satisfaction with system quality, information quality, service quality, perceived control, and perceived enjoyment. Business transactions over the internet or better known by the term e-commerce is not a new phenomenon in the business world. This research is a quantitative research using descriptivestatistical analysis techniques, MANOVA (Multivariate Analysis of Variance), and TWO WAY ANOVA (Analysis of Variance) conducted to test the study hypothesis. The samples include 60 persons who used Traveloka.com and have experienced on it in Indonesia. Result show that relational customers more satisfy with system quality, information quality, dan service quality than transactional customers. Moreover, perceived control and perceived enjoyment strengthen qualitysatisfaction of transactional and relational customers.Keywords : Eletronic Commerce (e-commerce), Quality Satisfaction, Transactional Customers, Relational CustomersABSTRAKPenelitian ini bertujuan untuk mengetahui perbandingan kepuasan kualitasantara pelanggan transaksional dan relasional dalam proses e-commerce pada Traveloka.com. Pelanggan transaksional yaitu pelanggan baru atau pelanggan yang mungkin ingat dengan perusahaan untuk waktu yang singkat dan dapat menunjukkan perilaku untuk beralih dari perusahaan.Pelanggan relasional mewakili pelanggan yang setia dengan perusahaan dan memiliki probabilitas sangat rendah untuk beralih.Kepuasan kualitas dalam penelitian ini didefinisikan sebagai kepuasan pelanggan terhadap kualitas sistem, kualitas informasi, kualitas layanan, kontrol yang dirasakan, dan kesenangan yangdirasakan. Transaksi bisnis melalui internet atau yang lebih dikenal dengan istilah e-commerce bukan menjadi suatu fenomena baru di dunia bisnis. Penelitian ini merupakan penelitian kuantitatif menggunakan teknik analisis statistik deskriptif, MANOVA (Multivariate Analysis of Variance), dan TWO WAY ANOVA (Analysis of Variance) digunakan untuk menguji hipotesis penelitian. Responden dalam penelitian ini sebanyak 60 orang yaitu pelanggan yang mempunyai pengalamanmenggunakan Traveloka.com di seluruh Indonesia.Hasil penelitian ini menunjukkan bahwa pelanggan relasional lebih puas dengan kualitas sistem, kualitas informasi, dan kualitas layanan daripada pelanggan transaksional; kontrol yang dirasakan serta kesenangan yang dirasakan memperkuat kepuasan kualitas pelanggan relasional dan pelanggan transaksional.

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