SKRIPSI AKS
Analisis Faktor-Faktor Penentu Adopsi E-Accounting Pada Usaha Mikro di Kota Surakarta
This research was conducted because many micro, small and medium enterprises still choose manual bookkeeping rather than computerized. Especially micro-business actors who still use manual bookkeeping rather than computerized. Therefore, this study aims to determine the factors that influence the adoption of e-accounting which consists of social influence (X1), facilitating conditions (X2), price value (X3), relative advantage (X4), compatibility (X5), and information technology risk (X6).
This research uses quantitative methods. The population of this study is micro business actors who are food and beverage businesses. The sampling technique used purposive sampling by distributing questionnaires to micro business actors and producing a sample of 102 micro businesses. The data analysis technique uses multiple linear regression analysis with SPSS.
The results of this study prove that social influence, facilitating conditions, and compatibility have a positive and significant effect on the adoption of e-accounting. Information technology risk has a negative and significant effect on the adoption of e-accounting. Price value and relative advantage have no effect on the adoption of e-accounting.
Keywords: Social influence, facilitating conditions, price value, relative advantage, compatibility, information technology risk, e-accounting.
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