Minat Keperilakuan Individu Menggunakan Piranti Lunak sebagai Penunjang Pelaporan Keuangan
This study examines determinant of behaviour intention using financial reporting software. The research combined Technology Acceptance Model (TAM) and Theory of Planned Behaviour (TPB) construct. Survey method was used to collect data and 141 questionnaires were distributed to the Bank Perkreditan R...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Brawijaya
2013-12-01
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| Series: | Jurnal Akuntansi Multiparadigma |
| Subjects: | |
| Online Access: | http://jamal.ub.ac.id/index.php/jamal/article/view/265/252 |
| Summary: | This study examines determinant of behaviour intention using financial reporting software. The research combined Technology Acceptance Model (TAM) and Theory of Planned Behaviour (TPB) construct. Survey method was used to collect data and 141 questionnaires were distributed to the Bank Perkreditan Rakyat’s staff (BPR) who operated financial reporting software. The results shows that intention to use software is positively affected by Perceived Ease of Use (PEU), Attitude, and Perceived Behaviour Control (PBC). While perceived usefulness and subjective norms do not influence individual behaviour intention. |
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| ISSN: | 2086-7603 2089-5879 |