SKRIPSI AKS
DETERMINAN DAN DAMPAK SISTEM INFORMASI AKUNTANSI BERBASIS CLOUD (CLOUD ACCOUNTING) PADA UMKM: PERLUASAN MODEL UTAUT (UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY)
ABSTRACT
This research aims to investigate the influence of performance expectancy,
effort expectancy, perceived cost, perceived benefit, and task technology fit on
intention to use cloud accounting, the effect of intention to use on actual use of
cloud accounting, and the impact of actual use of cloud accounting on decision
quality in SMEs in Solo Raya. This study employs purposive sampling technique
and data analysis using Structural Equation Modeling-Partial Least Squares
(SEM-PLS) methodology. Data collection is conducted through a survey by
distributing questionnaires to SMEs in the Solo Raya region with a sample size of
145 respondents.
The findings of this study demonstrate that effort expectancy and perceived
benefit have a positive influence on intention to use cloud accounting, intention to
use positively affects actual use of cloud accounting, and actual use of cloud
accounting positively impacts decision quality. However, performance expectancy,
perceived cost, and task technology fit do not have a significant influence on
intention to use cloud accounting in SMEs in Solo Raya. This research contributes
theoretically to the development of the UTAUT model and understanding its effects
on decision quality in SMEs.
Keywords: UTAUT, Cloud Accounting, Intention to Use, Actual Use, Decision
Quality.
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