ANALISIS PENGARUH KUALITAS SISTEM INFORMASI AKUNTANSI TERHADAP PENERIMAAN TEKNOLOGI DI SEKTOR UKM DENGAN PENDEKATAN MODEL TAM
Keywords:
quality of accounting information system, technology acceptance, SME sector, TAM modelAbstract
SMEs receive information technology if users of SMEs perceived ease of use and perceived
usefulness in using IT-based accounting information systems (SIAs) when AISs are qualified.
The purpose of the study to determine the effect of AISs quality on perceived usefulness through
perceived ease of use in SME Malang Raya. The purpose of the study is the influence of quality
accounting information system to perceived ease of use through perceived usefulness. The
population is 110 and all of them are used as samples to be referred to as census or population
research. In addition, data obtained from the respondents were analyzed descriptively by
processing data of SEM. The results of the study were (1) the quality of SIA influenced perceived
ease of use at a significant level of 0.003; (2) the quality of SIA affects perceived usefulness at a
significant level of 0.000; (3) perceived ease of use affects perceived usefulness at a significant
level of 0.033, and (4) the quality of SIA affects perceived usefulness by perceived ease of use at
a significant level of 0.000.
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