Accounting information and business performance: The strategic role of human capital and user satisfaction

Download This Article

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

This study examines whether human capital (HC) moderation and user satisfaction (UsS) mediate the effect of information system utilization on business performance (BiF) at rural banks in Bali, Indonesia. This research data was collected using questionnaires distributed to rural banks in Bali, Indonesia. The organizational level is used as the unit of analysis. In all, 95 respondents took part in the study. The partial least squares structural equation model (PLS-SEM) is an analytical tool. Research findings show that information quality (InQ) and system quality (SyQ) significantly positively affect the use of accounting information systems (UAIS), but service quality (SeQ) has no effect. Studies also prove that the utilization of accounting information systems (AIS) has a significant positive influence on UsS and BiF. Empirical evidence also shows that HC moderates the effect of UAIS on BiF. Finally, UsS mediates the effect of the UAIS on BiF. The novelty of this study is to develop an information system (IS) success model (DeLone & McLean, 2003) by providing empirical evidence of the role of HC moderation in the relationship of IS utilization to BiF.

Keywords: Human Capital, Accounting Information System, Business Performance, Rural Banks

Authors’ individual contribution: Conceptualization — I.N.S., P.D.A., and I.M.S.; Methodology — I.N.S., P.D.A., and I.M.S.; Software — I.N.S.; Validation — I.N.S. and P.D.A.; Formal Analysis — I.N.S.; Investigation — I.N.S., P.D.A., and I.M.S.; Resources — I.N.S., P.D.A., and I.M.S.; Data Curation — I.N.S., P.D.A., and I.M.S.; Writing — Original Draft — I.N.S., P.D.A., and I.M.S.; Writing — Review & Editing — I.N.S., P.D.A., and I.M.S.; Visualization — I.N.S. and P.D.A.; Supervision — I.N.S.; Project Administration — I.N.S., P.D.A., and I.M.S.; Funding Acquisition — I.N.S., P.D.A., and I.M.S.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: G14, L86, M41

Received: 11.02.2024
Revised: 06.05.2024; 11.02.2025
Accepted: 07.03.2025
Published online: 11.03.2025

How to cite this paper: Sunarta, I. N., Astuti, P. D., & Suidarma, I. M. (2025). Accounting information and business performance: The strategic role of human capital and user satisfaction [Special issue]. Corporate & Business Strategy Review, 6(1), 392–401. https://doi.org/10.22495/cbsrv6i1siart15