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Komang Thica Frisma Ardana
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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Pengaruh Penggunaan Sistem Informasi Akuntansi Dengan Konsep UTAUT Pada Kinerja Individual Komang Thica Frisma Ardana; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol 25 No 2 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v25.i02.p18

Abstract

Competitive global competition create an organization needs to utilize accounting information system (AIS) to improve individual performance in the purpose of improving the whole organizational performance. This study examines the successful use of AIS using UTAUT concept. More specifically, this study aims at determining the influence of performance expectations, effort expectations, sociocultural factors (especially the Tri Hita Karana culture) and facilitating condition to the individual performance of AIS’s users. The research was conducted at Alam Kulkul Boutique Resort. The sample was taken using non probability saturating sampling technique from 40 individuals. Data analysis technique applied a multiple linear regression analysis. The results of this study indicate that each variable includes performance expectation, socio-cultural factors and facilitating condition positively influence to individual performance, while effort expectations have no significant effect to the individual performance. Keywords: performance expectation, effort expectation, sosiocultural factor, facilitating condition, individual performance
Co-Authors I Made Pande Dwiana Putra