Analisis Pengaruh Model HOT-Fit Terhadap Pemanfaatan Sistem Informasi Kinerja Anggaran

Penulis

Naretha Kawadha Pasemah Gumay, Rahmat Gernowo, Oky Dwi Nurhayati

Abstrak

Sistem informasi kinerja anggaran digunakan untuk memantau kinerja anggaran di fakultas Universitas Sriwijaya berdasarkan Indikator Kinerja Pelaksanaan Anggaran. Analisis pengaruh sistem menggunakan model Human, Organization, and Technology-Fit (HOT-Fit) dilakukan untuk menganalisis keberhasilan penerapan sistem, ketiga komponen penilaian tersebut mendapatkan net benefit berupa dampak sistem. Model HOT-Fit dalam penelitian ini memiliki delapan variabel, yaitu System Development (SD), System Use (SU), User Satisfaction (US), Structure (STR), Environment (LO), System Quality (SQ), Information Quality (IQ), dan Service Quality (SEQ). Jumlah sampel responden adalah 59, teknik analisis menggunakan PLS-SEM yang terdapat dua tahapan analisis. Pertama, measurement model digunakan untuk menguji reliabilitas dan validitas. Reliabilitas diambil dari nilai loading factor dan composite reliability yang memiliki nilai di atas 0,7, sedangkan validitas memiliki nilai di atas 0,5 dari AVE dan cross-loading indikator dimana nilai konstruk semua variabel lebih tinggi dari korelasi konstruk blok lain. Kedua, structural model diambil dari hasil uji path coefficient, coefficient of determination, dan t-test. Path coefficient terdapat empat jalur yang tidak signifikan (LO→SD, LO→SU, SD→SU, dan SQ→US) memiliki nilai dibawah 0,1. Coefficient of determination terdapat enam variabel dengan tingkat kuat dengan nilai sekitar 0,670 (LO, SD, SU, US, IQ, dan SQ) dan satu tingkat moderat dengan nilai sekitar 0,333 (STR). T-test terdapat dua belas hipotesis yang diterima dari sembilan belas hipotesis yang memiliki nilai lebih besar dari 1,96. Faktor-faktor yang paling kuat memengaruhi keberhasilan sistem adalah SU, US, STR, LO, dan SEQ.

 

Abstract

Budgeting performance information system is used to monitor budget performance at the faculty of Sriwijaya University based on Budget Implementation Performance Indicator. An analysis using Human, Organization, and Technology-Fit (HOT-Fit) model is conducted to analize the system implementation, those components get a net benefit as impact. The studied model has eight variables, System Development (SD), System Use (SU), User Satisfaction (US), Structure (STR), Environment (LO), System Quality (SQ), Information Quality (IQ), and Service Quality (SEQ). With 59 respondents, two stage of PLS-SEM technique is used for analysis. Firstly, measurement models for reliability and validity. Reliability is set from loading factor and composite reliability which values above 0.7, while the validity from AVE which values above 0.5 and cross-loading indicators where the block constructs from all variables higher than the correlation with others. Secondly, structural model, taken from the path coefficient, coefficient of determination, and t-test results, which have four insignificant pathways (LO→SD, LO→SU, SD→SU, SQ→US) which values below 0,1. The Coefficient of determination test has six variables with strong levels which values about 0,670 (LO, SD, SU, US, IQ, and SQ) and one moderate levels which values about 0,333 (STR). The T-test contained twelve accepted hypotheses from the nineteen hypotheses which values bigger than 1,96. The factors that strongly affect the success of the system are SU, US, STR, LO, and SEQ.

 

Teks Lengkap:

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Referensi


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DOI: http://dx.doi.org/10.25126/jtiik.2020743410