E-JURNAL AKUNTANSI
Vol 11 No 2 (2015)

IMPLIKASI MODEL UTAUT DALAM MENJELASKAN FAKTOR NIAT DAN PENGGUNAAN SIPKD KABUPATEN TABANAN

Ida I Dewa Gede Paramarta Widnyana (Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia)
I Ketut Yadnyana (Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia)



Article Info

Publish Date
25 May 2015

Abstract

Model Unified Theory of Acceptance and Use of Technology (UTAUT) used in this study to explain factors of interest and the use of financial management information system (SIPKD) on 42 SKPDs Tabanan Regency. The results of this study are based on 77 answers SIPKD operators who responded. Respondents were determined using nonprobability and purposive sampling technique. Researchers distributed questionnaires to collect data and tested by multiple linear regreli analysis techniques. UTAUT were tested in this study are prepared on the 2 dependent variable is the intention to use and system usage behavior as well as four independent variables are expectations of performance, effort expectancy, social influence and support conditions. Results of the study showed no effect on the effort expectancy of intention to use but performance expectations and social influence significant positive effect on intention to use. Supporting conditions and interest significant positive effect on system usage behavior.

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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 ...