ANALISIS FAKTOR PENGGUNAAN SOFTWARE AKUNTANSI DENGAN PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL (TAM)

Abstract

This research is meant to examine some factors which influence the acceptance and the utilization of accounting software by using of Technology Acceptance Model (TAM) approach. The constructions which are used in this research i.e.: the computer self-efficacy, perceived ease of use, perceived of usefulness, attitude toward using, behavioral intention and actual use. In this research the computer self-efficacy is correlated to the perceived ease of use and the perceived of usefulness. The perceived of usefulness is correlated to the perceived of ease of use. Furthermore, the perceived ease of use and perceived of usefulness will be correlated to the attitude toward using. The attitude toward using is correlated to the behavioral attention. Then, the attitude toward using is correlated to the actual use. The objects of this research are the accounting students of STIESIA in 2004/2015 periods who have ever used the accounting software. The data collection is done by using survey method through questionnaire media. The 104 questionnaires have been obtained as the primary data and these questionnaires have been processed by using Partial Least Square. The result of this research shows that computer self-efficacy has positive influence to the perceived ease of use but it has no influence to the perceived of usefulness. The perceived ease of use has no influence to the perceived of usefulness. The perceived ease of use and the perceived of usefulness have positive influence to the attitude toward using. Moreover, the perceived attitude toward using has positive to the actual use.
Keywords: Technology Acceptance Model, Computer Self Efficacy, Accounting Software, Students.