E-JURNAL AKUNTANSI
Vol 25 No 2 (2018)

Pengaruh Penggunaan Sistem Informasi Akuntansi Dengan Konsep UTAUT Pada Kinerja Individual

Komang Thica Frisma Ardana (Fakultas Ekonomi dan Bisnis Universitas Udayana)
I Made Pande Dwiana Putra (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
18 Oct 2018

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

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...