THE EFFECT OF PHYSICAL AND NON-PHYSICAL WORK ENVIRONMENTS, IT SYSTEM QUALITY AND WORK CULTURE ON ACCOUNTING INFORMATION SYSTEM USER SATISFACTION

ABSTRACT: The purpose of this study was to determine the effect of physical and non-physical work environments, quality of IT systems and work culture on user satisfaction of accounting information systems. This research was conducted at PT. Bank Rakyat Indonesia, Gianyar Branch, Bali. The population in this study were all employees at PT BRI, Tbk. Gianyar Branch. The sample in this study was selected based on the nonprobability sampling method which uses the criteria that the employees who become the sample are 216 employees who use the IT system. The analysis technique used in this study is multiple linear regression analysis. The results of the study indicate that physical and non-physical work environments, quality of IT systems, and work culture have a positive effect on users of accounting information systems.

Keywords: physical work environment; non-physical work environment, quality of IT systems, work culture, accounting information systems.