The Influence of System Knowledge, Coworker Support, and System Usage Frequency on the Effectiveness of Computerized Financial Reporting with Trust in the System as a Moderating Variable
DOI:
https://doi.org/10.62951/prosemnasieda.v2i2.121Keywords:
Trust, Reporting, SystemAbstract
This study aims to examine and analyze, both partially and simultaneously, the influence of system knowledge, coworker support, and frequency of system usage on the effectiveness of computerized financial reporting and trust in the system. Furthermore, this research investigates the moderating role of trust in the system in the relationship between those three independent variables and reporting effectiveness. This study is considered novel as it incorporates three variables not previously explored in combination—particularly trust in the system as a moderating factor. The study was conducted on 391,500 employees from 94 banks across Indonesia, with a sample of 100 employees selected using Slovin’s formula. The independent variables in this research are system knowledge, coworker support, and frequency of system usage; the dependent variable is the effectiveness of computerized financial reporting; and the moderating variable is trust in the system. A quantitative descriptive approach was employed, and data were analyzed using Structural Equation Modeling (SEM) with SmartPLS 4.0. The findings reveal that system knowledge, coworker support, and frequency of system usage each significantly affect both computerized financial reporting effectiveness and trust in the system. Trust in the system is also found to significantly impact the effectiveness of computerized financial reporting. Simultaneously, only system knowledge and usage frequency show a significant effect when trust in the system serves as a moderating variable, whereas coworker support does not exert a significant influence under the same condition.
Downloads
References
Adil, M. S., & Hamid, K. B. A. (2020). Impact of perceived organisational support and workplace incivility on work engagement and creative work involvement: A moderating role of creative self-efficacy. International Journal of Management Practice, 13(2), 117–150. https://doi.org/10.1504/ijmp.2020.10027279
Andrew, B., & Mashi, M. S. (2023). Job-related factors and adaptive performance among police personnel: The moderating role of co-worker support. Journal of Business and Economic Policy, 1(3), 48–74.
Babalola, A., et al. (2023). Applications of immersive technologies for occupational safety and health training: A systematic review. Safety Science, 166, 106214. https://doi.org/10.1016/j.ssci.2023.106214
Bawasa, S., & Othman, A. K. (2024). How work-related support alleviates turnover intentions in Islamic HRM contexts. Journal of Emerging Economies and Islamic Research, 12(2), 1–23. https://doi.org/10.24191/jeeir.v12i2.1520
Darici, D., et al. (2021). Implementation of a fully digital histology course in the anatomical teaching curriculum during the COVID-19 pandemic. Annals of Anatomy, 236, 151718. https://doi.org/10.1016/j.aanat.2021.151718
Gerards, R., van Wetten, S., & van Sambeek, C. (2021). New ways of working and intrapreneurial behaviour: The mediating role of transformational leadership and social interaction. Review of Managerial Science, 15, 2075–2110. https://doi.org/10.1007/s11846-020-00412-1
Haliza, S., Purba, R. B., & Maisyarah, R. (2022, August). The impact of auditor reputation, audit tenure, company scale, and auditor rotation on audit quality, moderated by the audit committee in IDX-listed banking sub-sector companies. Proceedings of the International Conference Keputeraan Prof. H. Kadirun Yahya, 1(1), 450–453.
Herawati, et al. (2023). The effect of workload, supervisor, and coworker support on job performance through job satisfaction. International Journal of Finance, Economics and Business, 2(1), 13–33. https://doi.org/10.56225/ijfeb.v2i1.168
Hyungjun, S., & Myeong, S. (2022). Effects of application of information on the expectations of GAAP benefits: Moderating role of IIT perceptions. Sustainability, 14(1624), 1–25. https://doi.org/10.3390/su14031624
Kalischko, T., & Riedl, R. (2024). On the consequences of electronic performance monitoring in organizations: Theory and evidence. Digital Transformation and Society, 3(1), 50–79. https://doi.org/10.1108/DTS-10-2022-0054
Khalil, A., Abdelli, M. E. A., & Mogaji, E. (2022). Do digital technologies influence the relationship between the COVID-19 crisis and SMEs’ resilience in developing countries? Journal of Open Innovation: Technology, Market, and Complexity, 8(100), 1–14. https://doi.org/10.3390/joitmc8020100
Kwahk, K. Y., et al. (2020). How organizational citizenship behavior affects ERP usage performance: The mediating effect of absorptive capacity. Sustainability, 12(4462), 1–20. https://doi.org/10.3390/su12114462
Maisyarah, R. (2019). The influence of audit working paper preparation on the quality of audit reports in central government institutions: A case study at the North Sumatra Provincial Representative Office of the Financial and Development Supervisory Agency. Journal of Business and Public Accounting, 9(2), 85–97.
Maulida, N. M., et al. (2024). User satisfaction evaluation of academic information systems using the EUCS method. Jurnal Nasional Komputasi dan Teknologi Informasi, 7(2), 1012–1020.
Nienaber, A. M. I., et al. (2023). Trickle-down effect of organizational trust on co-worker trust: Moderating role of cultural dissimilarity and relationship length. European Management Review, 20(1), 97–112. https://doi.org/10.1111/emre.12523
Purba, R. B., Pitaloka, K., & Maisyarah, R. (2024). Investigative audits and their effect on fraud prevention through professional competence and prudence as mediating variables. Focus Management Journal UPMI, 1(1), 58–72.
Rasool, S. F., et al. (2021). Toxic workplace environment and employee engagement: Mediating role of organizational support and employee wellbeing. International Journal of Environmental Research and Public Health, 18(2294), 1–17. https://doi.org/10.3390/ijerph18052294
Rawashdeh, A. M., & Tamimi, S. A. (2020). Employee perceptions of training and its impact on organizational commitment and turnover intention: A study of nurses in Jordanian hospitals. European Journal of Training and Development, 44(2–3), 191–207. https://doi.org/10.1108/EJTD-07-2019-0112
Rucita, S. R., & Dewanti, D. S. (2023). The influence of trust, ease of use, price, and lifestyle on the consumer behavior of UMY students. Journal of Environmental Economics and Sustainability, 1(1), 1–16. https://doi.org/10.47134/jees.v1i1.63
Safitri, T. N., Athaya, N. S., Miranda, A., & Maisyarah, R. (2025). Corporate governance analysis in building investor confidence. Journal of Accounting, Management, and Policy Planning, 2(4), 10–10.
Schmetterer, L., et al. (2023). Endpoints for clinical trials in ophthalmology. Progress in Retinal and Eye Research, 97, 101160. https://doi.org/10.1016/j.preteyeres.2022.101160
Setiawan, L., & Paris, Y. (2022). The impact of management information systems on employee performance through work effectiveness: A case study in South Sulawesi. Jurnal Ilmiah Ecosystem, 22(2), 286–294. https://doi.org/10.35965/eco.v22i2.1520
Song, K. K., et al. (2020). Factors affecting Malaysian SMEs in using public e-procurement systems. Journal of Information and Knowledge Management, 19(2), 2050008–2050022. https://doi.org/10.1142/S0219649220500082
Thao, V. T., Imhof, S., & von Arx, W. (2021). Integrating ridesharing with rural public transport: Practice and outcomes in Switzerland. Transportation Research Interdisciplinary Perspectives, 10, 100340. https://doi.org/10.1016/j.trip.2021.100340
Wang, Z., et al. (2020). Toxic workplace environment, workplace stress, and project success: The moderating effect of organizational support. Risk Management and Healthcare Policy, 13, 1055–1067. https://doi.org/10.2147/RMHP.S256155
Zheng, L., et al. (2024). A PLS-SEM-based analysis of bus crash severity factors: Corporate driver management perspectives. Heliyon, 10, e39959. https://doi.org/10.1016/j.heliyon.2024.e39959
