The Effect of Information Technology Utilization and Information System User Participation on System Performance Payroll

Abstract

Every company has a payroll system that is designed in such away. Payroll system design is in line with system users. If the payroll system design is correct but the users are still difficult to run the system, it will complicate the decision-making process in the payroll.This study aims to determine the effect of the use of information technology and the participation of users of information systems on the performance. Types of associative research. The population of this research is all employees involved in the payroll process. Sampling using purposive sampling method of 35 respondents. Data processing using SPSS software. The results show that the use of information technology has a positive and significant effect on the performance of the payroll system. Information system user participation has a positive and significant effect on the performance of the payroll system. The use of information technology and the participation of information system users have a positive and significant effect on the performance of the payroll system.

Do accountants' participation in accounting information systems design enhance perceived accounting information quality: Evidence from Ghana

“…The challenge of accounting information quality can be addressed by examining the design of accounting information systems (AIS) in terms of the extent of end‐user participation during the design phase (Fitrios, 2016; Hoozée & Ngo, 2017; Ramadhan, 2018; Aboagye‐Otchere et al, 2021). Thus, accountants' participation in AIS design allows them to input information into the system design process, ensuring that the eventual system yields the desired level of accounting information quality (Dalimunthe, 2021; Stadelmann‐Steffen & Dermont, 2021; Van der Hauwaert et al, 2022). Drawing on self‐determination theory, it can also be conceptualized that the accountants' participation in AIS design should serve as a source of motivation to contribute to AIS's ability to generate quality information (Azmi & Sri, 2020; Bachmid, 2016; De Baerdemaeker & Bruggeman, 2015).…”

“…Instead, existing literature emphasizes the physical and technological aspects of IS design, which involve hardcore computer science and information technology (IT) domains (Hoozée & Ngo, 2017; Koivisto & Hamari, 2019). In addition, the current literature focuses on the actual outcomes of participation (e.g., user acceptance and organizational performance) rather than the perceptual outcomes of AIS design (Abelein & Paech, 2015; Dalimunthe, 2021; Stadelmann‐Steffen & Dermont, 2021). Meanwhile, the existing literature shows that user participation has more attitudinal and behavioral effects (e.g., perceptions) than actual outcomes (He & King, 2008; Reich‐Stiebert et al, 2019, 2020).…”