Determinan Penggunaan Aktual Perangkat Lunak Akuntansi Pendekatan Technology Acceptance Model

Authors

  • Suwardi Bambang Hermanto
  • Patmawati Patmawati

:

https://doi.org/10.9744/jak.19.2.67-81

Keywords:

Kemudahan penggunaan, kegunaan, persepsi, Technology Acceptance Model.

Abstract

Tujuan penelitian menguji pengaruh kemampuan menggunakan komputer, persepsi, sikap dan minat dalam menggunakan perangkat lunak akuntansi dalam pendekatan Technology Acceptance Model. Survey dengan obyek mahasiswa akuntansi Sekolah Tinggi Ilmu Ekonomi Surabaya (STIESIA) tahun ajar 2014/2015 yang telah menggunakan software akuntansi, dengan pengukuran konstruk kemampuan menggunakan komputer, persepsi kemudahan penggunaan, persepsi kegunaan, sikap, minat, dan penggunaan senyatanya perangkat lunak akuntansi, menggunakan intrumen kuesioner untuk pengumpulan data primer terhadap sampel 104 mahasiswa. Hasil analisis menggunakan structural equation modeling – partial least squares menunjukkan bahwa kemampuan menggunakan komputer berpengaruh positif terhadap persepsi kemudahan. Persepsi kemudahan dan persepsi kegunaan berpengaruh positif terhadap sikap pengguna. Sikap pengguna berpengaruh positif terhadap minat perilaku. Minat perilaku berpengaruh positif terhadap penggunaan senyatanya. Sedangkan kemampuan menggunakan komputer tidak memengaruhi persepsi kegunaan perangkat lunak akuntansi.

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Published

2017-11-01

How to Cite

Hermanto, S. B., & Patmawati, P. (2017). Determinan Penggunaan Aktual Perangkat Lunak Akuntansi Pendekatan Technology Acceptance Model. Jurnal Akuntansi Dan Keuangan, 19(2), 67-81. https://doi.org/10.9744/jak.19.2.67-81

Issue

Vol. 19 No. 2 (2017): NOVEMBER 2017

Section

Articles

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