The factors affecting intention to adopt FAS for SMEs and to use IT in financial report: Empirical study in Central Java Indonesia
The aim of this study is to examine factors affecting the intention to adopt financial accounting standards (FAS) for small to medium-sized enterprises (SMEs) and to use information technology (IT) for financial reporting on SMEs in Indonesia by using several models, i.e.: situational cognitive was...
| Main Authors: | , |
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| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
2015
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/17597/1/431-ICAS2015%20431-439.pdf |
| _version_ | 1825803900735717376 |
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| author | Astutie, Yanti Puji Fanani, Baihaqi |
| author_facet | Astutie, Yanti Puji Fanani, Baihaqi |
| author_sort | Astutie, Yanti Puji |
| collection | UUM |
| description | The aim of this study is to examine factors affecting the intention to adopt financial accounting standards (FAS) for small to medium-sized enterprises (SMEs) and to use information technology (IT) for financial reporting on SMEs in Indonesia by using several models, i.e.: situational cognitive was measured by perceived ease of use, perceived usefulness, and self-efficacy; performance expectancy was measured by budgetary pressure and evaluation period; while social influence measured by presence of the competitors affect and the last measurement was risk preference.The issue of this research was the phenomenon that both things are still a bit
carried in Indonesia, in order to preparing ASEAN economic community.The data obtained from the perception SMEs owners in some cities at Central Java Indonesia, using survey as primary data. Data analysis was using Partial Least Square to test the correlation and t-test to test the different on the two groups.The results showed that the intention to adopt FAS for SMEs construct could be explained by the variability of the eight other
variables with the age of company as moderating variable by 24% while intention to use IT was 57.1%, and implementation construct can be explained by the variability of the intention to adopt FAS SMEs and use IT by 41.6%. |
| first_indexed | 2024-07-04T06:05:31Z |
| format | Conference or Workshop Item |
| id | uum-17597 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T06:05:31Z |
| publishDate | 2015 |
| record_format | eprints |
| spelling | uum-175972016-04-12T07:25:23Z https://repo.uum.edu.my/id/eprint/17597/ The factors affecting intention to adopt FAS for SMEs and to use IT in financial report: Empirical study in Central Java Indonesia Astutie, Yanti Puji Fanani, Baihaqi HF5601 Accounting The aim of this study is to examine factors affecting the intention to adopt financial accounting standards (FAS) for small to medium-sized enterprises (SMEs) and to use information technology (IT) for financial reporting on SMEs in Indonesia by using several models, i.e.: situational cognitive was measured by perceived ease of use, perceived usefulness, and self-efficacy; performance expectancy was measured by budgetary pressure and evaluation period; while social influence measured by presence of the competitors affect and the last measurement was risk preference.The issue of this research was the phenomenon that both things are still a bit carried in Indonesia, in order to preparing ASEAN economic community.The data obtained from the perception SMEs owners in some cities at Central Java Indonesia, using survey as primary data. Data analysis was using Partial Least Square to test the correlation and t-test to test the different on the two groups.The results showed that the intention to adopt FAS for SMEs construct could be explained by the variability of the eight other variables with the age of company as moderating variable by 24% while intention to use IT was 57.1%, and implementation construct can be explained by the variability of the intention to adopt FAS SMEs and use IT by 41.6%. 2015-08-17 Conference or Workshop Item PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/17597/1/431-ICAS2015%20431-439.pdf Astutie, Yanti Puji and Fanani, Baihaqi (2015) The factors affecting intention to adopt FAS for SMEs and to use IT in financial report: Empirical study in Central Java Indonesia. In: International Conference on Accounting Studies (ICAS) 2015, Aug 17-20, 2015, Thistle Johor Bahru Hotel, Johor, MALAYSIA. http://www.icas.my/index.php/proceedings/3-icas-2015-proceedings/145-the-factors-affecting-intention-to-adopt-fas-for-smes-and-to-use-it-in-financial-report-empirical-study-in-central-java-indonesia |
| spellingShingle | HF5601 Accounting Astutie, Yanti Puji Fanani, Baihaqi The factors affecting intention to adopt FAS for SMEs and to use IT in financial report: Empirical study in Central Java Indonesia |
| title | The factors affecting intention to adopt FAS for SMEs
and to use IT in financial report: Empirical study in
Central Java Indonesia |
| title_full | The factors affecting intention to adopt FAS for SMEs
and to use IT in financial report: Empirical study in
Central Java Indonesia |
| title_fullStr | The factors affecting intention to adopt FAS for SMEs
and to use IT in financial report: Empirical study in
Central Java Indonesia |
| title_full_unstemmed | The factors affecting intention to adopt FAS for SMEs
and to use IT in financial report: Empirical study in
Central Java Indonesia |
| title_short | The factors affecting intention to adopt FAS for SMEs
and to use IT in financial report: Empirical study in
Central Java Indonesia |
| title_sort | factors affecting intention to adopt fas for smes and to use it in financial report empirical study in central java indonesia |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/17597/1/431-ICAS2015%20431-439.pdf |
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