JRSSEM 2022, Vol. 01, No. 11, 1870 – 1877
E-ISSN: 2807 - 6311, P-ISSN: 2807 - 6494
DOI : 10.36418/jrssem.v1i11.200 https://jrssem.publikasiindonesia.id/index.php/jrssem/index
EFFECT OF PERCEIVED REPUTATION AND SERVICE
QUALITY ON ACCOUNTING INFORMATION SYSTEMS
THAT MODERATE PURCHASE DECISIONS
Rachma Widyani
1*
Ajeng Wijayanti
2
1,2
Universities 17 August 1945, Indonesia
e-mail: rachmawidyani849@gmail.com
1
, ajeng.wijayanti@uta45jakarta.ac.id
2
*Correspondence: rachmawidyani849@gmail.com
Submitted: 25 May 2022, Revised: 05 June 2022, Accepted: 15 June 2022
Abstract. This study aims to examine the effect of perceived reputation and service quality on
accounting information systems which are moderated by purchasing decisions. The method in this
study is quantitative with data collection techniques through questionnaires, the population in this
study is MSME actors in DKI Jakarta and the number of samples obtained is 289 respondents as
sellers in e-commerce. The data processing method in this study uses Smart PLS software which is
used for validity testing and reliability testing in hypothesis testing. From the results of hypothesis
testing proves that there is a significant influence of perceived reputation on accounting
information systems, there is no significant effect of service quality on accounting information
systems, there is no significant effect of purchasing decisions on accounting information systems,
then there is no significant effect from the perceived reputation of the accounting information
system which is moderated by purchasing decisions, but there is an influence of service quality on
the accounting information system which is moderated by purchasing decisions.
Keywords: perceived reputation; service quality accounting; information system purchasing
decisions.
Rachma Widyani
| 1871
DOI : 10.36418/jrssem.v1i11.200 https://jrssem.publikasiindonesia.id/index.php/jrssem/index
INTRODUCTION
An Internet-based information system
which is widely known now by the public
that advances in the world of technology
are developing rapidly. In today's
technological developments, people carry
out activities and transactions online. All
activities that are now inseparable from
the use of the internet, many
entrepreneurs take advantage of their
business opportunities in opening or
expanding the business sector using e-
commerce. Currently, the internet system
has played a major role in providing
relevant information for ongoing
economic activities and facilitating
various kinds of economic activities by
involving an interaction between users
and e-commerce internet technology
systems. Now the strategy of the
government in the era of digitalization
during the current pandemic to tackle
poverty in Indonesia is the empowerment
of micro, small and medium enterprises
(MSMEs) which play a very important role
in economic growth at the regional and
national levels, the use of information
technology systems and Communication
technology can also be used to increase
competitiveness for SMEs by assisting
consumer and market management
systems to improve the quality of the
digital ecosystem.
With the current pandemic virus
engulfing Indonesia, which can present
impacts and challenges for the health
sector as well as economic problems, this
situation makes many people turn
professions to become entrepreneurs in
order to survive during the current
pandemic, when the current pandemic is
engulfing the country. This is a time when
digital technology is a must but most of
the perpetrators (MSMEs) have not
utilized it optimally. Bank Indonesia has
recorded "Around 87.5% of MSMEs are
affected by the current pandemic".
However, in 1.5 years during this
pandemic, the number of MSMEs that
have gone digital increased from 14% to
22% - 23%. E-commerce has provided a
broad reach for MSME actors, thus
opening many opportunities for MSMEs
to grow and develop at home and abroad.
However, there are still many obstacles
that must be faced by MSME actors to
switch to a digital ecosystem such as lack
of innovation, low productivity, and
quality. products and marketing strategies
that must be improved (Sugiarti et al.,
2020). This can have an impact on the
marketing and sales systems and
competitiveness that are less precise.
According to (Lu et al., 2010) the
reputation of the seller in e-commerce is
one of the most important things for
consumers and buyers because a
reputation is a strong signal for the quality
of the success of the seller and the
company. According (Widiyanto &
Prasilowati, 2015) a quality product and
brand can be strongly attached to the
reputation value of the company.
Research (Suryawardana & Yani, 2017)
revealed that reputation has a positive
and significant effect on purchasing
decisions. This study focuses on
accounting information systems but there
is no evidence that tests reputation with
accounting information systems which is
the novelty of this research. According to
1872 | Effect of Perceived Reputation and Service Quality on Accounting Information Systems
that Moderate Purchase Decisions
(Septiani, 2017) the role of good service
quality is to be one of the key success
factors for organizations and service
companies to make it easier to attract
consumers by means of the availability of
products needed by customers with a
balanced increase in service quality
professionally. According to (Maletič et al.,
2012) in improving the quality of the
company in maintaining quality in the
production process, it is very necessary to
have good service quality. In research (Li
& Liu, 2019) revealing that service quality
has a positive and significant effect on
purchasing decisions, this study focuses
on accounting information systems but
there is no evidence that tests service
quality on accounting information
systems which is a novelty in this study.
According to (Sahetapy, 2013)
purchasing decisions are the process of
making decisions on purchases that can
determine the buying process or not and
a decision obtained from previous
activities. According to (Ali & Anwar,
2021) in making a purchasing decision
which is a factor in the field of marketing
individually, a group or an organization in
purchasing goods for a need. According
to (Han & Ryu, 2012) In the process of
recording financial accounting based on
information technology in e-commerce,
namely accounting records that use
technology on the internet system in
carrying out the transaction process.
According to (Kauffman et al., 2011) the
use of accounting information systems
cannot always be accepted by the large
number of people's behavior in e-
commerce service business information
systems. According to (Ngwakwe, 2012)
developments in the trading business
sector are in dire need of an accounting
application which has now been
computerized to help handle the sales
process. Research (Wu et al., 2011) reveals
that purchasing decisions affect service
quality. This study focuses on accounting
information systems, however, there is no
evidence that examines purchasing
decisions on accounting information
systems, which is a novelty in this study.
Furthermore, research (Djafarova &
Rushworth, 2017) reveals that reputation
influences purchasing decisions. Research
(Pradita & Sitio, 2020) reveals that service
quality has a positive and significant effect
on purchasing decisions. However, there
is no evidence testing the moderating
purchase decision on the effect of
perceived reputation on accounting
information systems and purchasing
decisions moderating the effect of service
quality on accounting information
systems which is a novelty in this study.
The purpose and formulation of the
problem in this study are to recommend
the influence of perceived reputation on
accounting information systems, the
effect of service quality on accounting
information systems, moderation of
purchasing decisions on accounting
information systems, purchasing
decisions to moderate the influence of
perceived reputation on accounting
information systems, and decisions
purchasing moderates the effect of
service quality on accounting information
systems.
METHODS
Rachma Widyani
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This type of research is quantitative
research, using quantitative and statistical
data measurement methods that can be
calculated from the number of
samples/population as well as to measure
the success rate of the influence of the
independent variable on the dependent
variable and the moderating variable. The
independent variables are Perceived
reputation and service quality. The
dependent variable is the accounting
information system then the moderating
variable is the purchase decision. The data
source used primary data in this study,
starting with a survey through a
questionnaire to obtain data by
distributing questionnaires through
Google from using social media which
included: Instagram, WhatsApp, Facebook,
Telegram to collect respondents in the
study. After the data is collected, the data
is analyzed to be presented as a research
report. The research instruments were
selected and then arranged based on the
indicators and sub indicators of each
variable.
RESULTS AND DISCUSSION
Effect of Perceived Reputation on
Accounting Information Systems The
Results of the first hypothesis test on
perceived reputation of accounting
information systems. It can be seen from
table 2, the results of the T-Statistics test
are 3,215 > 1.96 and the P value is 0.001 <
0.5. The results of the hypothesis test can
be interpreted that the Perceived
Reputation has a positive and significant
effect on the Accounting Information
System so that the first hypothesis can be
accepted. different from previous research
conducted by (Subana & Kerti, 2019) which
states that reputation has a significant
effect on purchasing decisions. This study
focuses on accounting information
systems, but there is no research evidence
that examines the perceived reputation of
accounting information systems. Which is a
novelty in this study. So the researcher
wants to argue that there is a relationship
perceived reputation for accounting
information systems. Because an
assessment of reviews on a good online
store, is able to increase the image of a high
reputation on an online store, this can also
mean that the use of an accounting
information system that has provided
satisfactory service and is in accordance
with the expectations of system users can
affect the reputation of an online store that
leads to on the level of consumer
purchasing decisions.
The effect of service quality on
accounting information systems
The results of the second hypothesis
test on service quality on accounting
information systems. It can be seen from
table 2, the results of the T-statistical test
are 0.272 > 1.96 and the P Value is 0.0783
< 0.5. The results of the hypothesis test can
be interpreted that the quality of service on
the accounting information system has no
positive and significant effect. In contrast to
previous research conducted by (Subana &
Kerti, 2019) which states that service quality
has a positive and significant effect on
purchasing decisions. This study focuses on
accounting information systems. However,
there is no research evidence that examines
the service quality of accounting
1874 | Effect of Perceived Reputation and Service Quality on Accounting Information Systems
that Moderate Purchase Decisions
information systems, which is a novelty in
this study. and it can be interpreted that if
the quality of service for the use of
accounting information systems in online
buying and selling services has not been
able to produce a satisfaction value or has
not been in accordance with the
expectations of system users, it will have an
impact on the lack of quality of service that
will be presented to consumers, this can
hinder the occurrence of purchasing
decisions.
Purchase decisions on accounting
information systems
The results of the third test on
purchasing decisions on accounting
information systems. It can be seen from
table 2, the results of the T-statistical test
are 2.139 > 1.96 and the P value is 0.003 <
0.5. These results can be interpreted that
purchasing decisions have a positive and
significant effect on accounting
information systems. different from
previous research conducted which states
that service quality has a significant effect
on purchasing decisions. This study focuses
on accounting information systems. but
there is no research evidence that examines
purchasing decisions on accounting
information systems, which is a novelty in
this study. The researcher wants to argue
that in the use of an accurate accounting
information system and in the transaction
process as well as in processing data into
information by prioritizing good service
can influence purchasing decisions in
buying and selling online.
Purchase decisions moderate the effect
of perceived reputation on accounting
information systems
The results of the fourth hypothesis test
of purchasing decisions moderate the
effect of earned reputation on accounting
information systems. The results of
hypothesis testing can be seen from table
2, the T - statistic value is 1.720 > 1.96 and
the P Value is 0.086 < 0.5. These results
state that the moderation of purchasing
decisions on the influence of perceived
reputation on accounting information
systems has no positive and significant
effect. In contrast to previous research
conducted. States that reputation has a
significant effect on purchasing decisions.
This study focuses on accounting
information systems. but there is no
research evidence that examines
purchasing decisions to moderate the
perceived reputation on accounting
information systems. which is a novelty in
this study. This can be interpreted that
there are several factors such as lack of
ability and integrity in the value of online
store reputation in the use of accounting
information systems that are less accurate
or discrepancies on information with the
reality that occurs this affects the lack of
consumer buying interest in making
purchasing decisions.
Purchasing decisions moderate the
effect of service quality on accounting
information systems.
The results of the fifth hypothesis test
moderating decisions on the effect of
Rachma Widyani
| 1875
service quality on accounting information
systems. The results of hypothesis testing
can be seen from table 2, the T-Statistic
value is 1.252 > 1.96 and the value P value
of 0.211 < 0.5. These results state that the
moderation of purchasing decisions on
service quality on accounting information
systems has no positive and significant
effect. In contrast to previous research
conducted. States that service quality has a
significant effect on purchasing decisions.
that this can be interpreted that the quality
of service on the use of accounting
information systems has not been in
accordance with user expectations which
affects the emergence of several factors of
data discrepancy in processing inadequate
information, one of which is difficulty in
accessing information systems to conduct
a transaction and the resulting
performance is not which causes the
purchase decision not to occur.
CONCLUSIONS
This study can provide empirical
evidence regarding "the influence of
perceived reputation and service quality on
accounting information systems in e-
commerce which is moderated by
purchasing decisions." The conclusion in
this study is that there is a significant
influence on perceived reputation on
accounting information systems, there is no
significant effect on service quality on
accounting information systems, there is a
significant influence on moderating
purchasing decisions on accounting
information systems, there is no significant
influence on purchasing decisions
moderating the influence of perceived
reputation on accounting information
systems, there is no significant influence on
decisions purchasing moderates the effect
of service quality on accounting
information systems.
And this study concludes that if the
online store has a high reputation value on
the results of reviews on online stores by
providing the best service and in
accordance with expectations for
consumers, and utilizing accounting
information systems to assist in processing
data into quality information to be able to
presented to consumers or in assisting
processes in the financial sector or a
transaction. when the services served are in
line with expectations with assistance in the
use of accounting information systems, it
will affect the reputation of the online store
which will have an impact on purchasing
decisions.
In the results of this study, validation
tests, reliability tests and hypothesis tests
have been carried out in accordance with
the criteria. So the researcher wants to give
a suggestion for further research by
replacing or adding independent variables
or moderating variables with customer
loyalty variables. Because online stores that
have a high reputation value can produce
good service quality with the support of
system components in them such as
accounting information systems, to
produce quality information that will have
an impact on customer loyalty in buying
and selling online and will influence
purchasing decisions.
1876 | Effect of Perceived Reputation and Service Quality on Accounting Information Systems
that Moderate Purchase Decisions
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© 2022 by the authors. Submitted
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Commons Attribution (CC BY SA) license
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