This study explore the extent to which System Application and Product (SAP) implementation can satisfy the user in completing their work in term of user perceptions. And the extent to which Theory of Planned Behaviour (TPB) moderates the user satisfactions positive influence on SAP utilization continuously.  The data source of this study were obtained from the survey by distributing questionnaires to SAP users and conducted an interviews of several people who were directly involved either in doing implementation or using SAP. Previous studies of accounting information system related to ERP are still limited to the use of certain types, so the results of study can not be used to distinguish the quality of accounting information systems. However, this study examine ERP with a certain type of product, that is SAP. By doing so, this study is able to investigate the successfulness of implementation SAP. Based on a survey of 67 respondent, result support that the two dimensions of Information System (IS) success, system quality and perceived usefulness have significant effect to user satisfactions. The high quality of SAP will further enhance the user satisfactions of SAP itself and when SAP has benefits for users it will further increase their satisfaction. However, the evidence does not seem to suggest that information quality has an effect to user satisfactions. This may be evidence that SAP release information in the form of financial statements and need to be processed again so that users are less satisfied. TPB explain that the effect of user satisfactions increase the intention to use the system continuously. This study find significant user satisfactions to theirs utilization with and without TPB moderating.

Type of Paper: Empirical

Keywords: SAP implementation; user satisfactionss; user perceptions; SAP utilization.