Assessing The Benefit of Debt Management and Financial Analysis System: A User Perspective

Using DeLone & McLean IS success model, researcher investigate what factors influence the success of Debt Management and Financial Analysis System (DMFAS) that used by Indonesia to manage around USD 56,8 billion of government debt. Eighty-four responses from 100 DMFAS user was used as data and multiple regression analysis was applied to evaluate the model. Except link from system quality to intention to use and user satisfaction to intention to use, all of hypothesized relationships between six variables are significantly or marginally supported. Moreover – based on indirect and total effect of causal path – among three antecedents quality, system quality has strongest influence to net benefit. The findings of this study can be used to assess DMFAS success that used in other country from user perspective