Perilaku Pengguna E-accounting Berdasarkan Perspektif Combined-TAM-TPB (C-TAM-TPB)

Authors

  • Richo Diana Aviyanti Universitas PGRI Madiun

DOI:

https://doi.org/10.25273/jap.v2i1.19304

Keywords:

Niat, Sistem Akuntansi, dan C-TAM-TPB

Abstract

Otomatisasi akuntansi dapat berdampak pada efisiensi bisnis. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh kemudahan penggunaan, sikap, norma subjektif, dan kontrol perilaku terhadap niat penggunaan sistem e-accounting. Sampel penelitian ini sebanyak 300 pelaku UMKM di Kota Madiun yang pernah menggunakan e-accounting. Data diambil dengan metode survei online dan dianalisis menggunakan PLS. Hasil studi menunjukkan kemudahan penggunaan, sikap, norma subjektif, dan kontrol perilaku berpengaruh positif dan signifikan terhadap penggunaan e-accounting. Analis dan pembuat sistem disarankan untuk membuat sistem yang mudah dioperasikan, memiliki lebih banyak keuntungan untuk mempermudah/efisiensi pekerjaan, dan mendukung digitalisasi

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Published

2024-01-31

Issue

Vol. 2 No. 1 (2024): JURNAL FISCAL: AKUNTANSI DAN PERPAJAKAN

Section

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