The factors affecting intention to adopt FAS for SMEs and to use IT in financial report: Empirical study in Central Java Indonesia by Astutie, Yanti Puji, Fanani, Baihaqi

“…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. …”
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