PENGARUH COMPUTER ATTITUDE, COMPUTER SELF EFFICACY, DAN TRUST TERHADAP MINAT MENGGUNAKAN SOFTWARE AKUNTANSI PADA KARYAWAN LPD SE-KOTA DENPASAR

I Nyoman Rasmen Adi, Putu Eka Purnama Yanti

Abstract


The Influence of Computer Attitude, Computer Self Efficacy, and Trust on the Interest of Using Accounting Software at LPD in Denpasar. Denpasar City is one of city in Bali that still makes the LPD (Lembaga Perkreditan Desa) a business entity that can improve people’s welfare. Denpasar City’s LPD is a financial institution that utilizes accounting software in processing data and transactions. The use of accounting software in the Denpasar City’s LPD is very operational in accommodating all information and producing reports quickly and accurately so that they can be useful in decision making. This study aims to determine the effect of whether Computer Attitude, Computer Self Efficacy, and Trust towards the Interest Using Accounting Software. The theory used in this study is the theory of Technology Acceptance Model (TAM). This study was carried out in all LPD in the city of Denpasar. The population in this study were employees who using accounting software. Based on the population, sample were selected through simple random sampling, while 60 employees taken as sample by using of formula Slovin. The data collected by documentation and questionnaires. The data analysis technique used are descriptive statistics and multiple linear regression analysis. The results of this study are: 1) computer attitude do not have impact on interest using accounting software. 2) computer self efficacy has a positive and significant impact on the interest using accounting software 3) trust has a positive and significant impact on the interest using accounting software. 4) computer attitude, computer self efficacy, and trust have a positive and significant impact simultaneously on the interest using accounting software.

Keywords: Computer attitude, computer self efficacy, trust, and the interest of using accounting software


Full Text:

PDF

References


Ajzen, I. 2005. Prediction of Goal-Directed Behavior: Attitudes, Intentions, and Perceived Behavioral control. Journal of Experimental Social Psychology, 22, 453–474.

Jogiyanto. 2007. Sistem informasi keperilakuan (Revisi). Yogyakarta: Andi Offset.

Karte, C. 2017. Analisis Pemilihan Aplikasi Akuntansi Berbasis Android. Universitas Sanata Dharma. https://doi.org/10.1111/j.1469-7610.2010.02280.x

Kuntardi, D. B. 2004. Pengaruh Computer Anxiety dan Computer Atittude Terhadap keahlian Akuntan Pendidik Dalam Menggunakan Komputer. Universitas Sebelas Maret Surakarta.

Loyd, B., & Gressard, C. 1984. Reliability and Factorial Validity of Computer Attitude Scales. Education and Psychological Measurement, 44, 501–505.

Nugroho, Mahendra Adhi & Putra, Aprilian Kusuma. 2016. Pengaruh Computer Anxiety, Computer Attitude dan Computer Self Efficacy terhadap Minat Mahasiswa Akuntansi Menggunakan Software Akuntansi (Studi Kasus pada Mahasiswa Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Yogyakarta Angkatan 2012-2014. Universitas Negeri Yogyakarta.

Nurhayati, R. 2019. Pengaruh Persepsi Kebermanfaatan, Keamanan, Kepercayaan Dan Persepsi Kemudahan Penggunaan Terhadap Penggunaan Online Banking Pada Mahasiswa Universitas Teknologi Sumbawa, Journal of Accounting, Finance, and Auditing- Vol 1 Nomor 1. http://jurnal.uts.ac.id/index.php/jafa/article/view/191

Permana, G. P. L. 2017. Analisis Faktor-Faktor Penerimaan Internet Banking dengan Menggunakan Pendekatan Technology Acceptance Model (TAM) dengan Penambahan Peran Motivasi Extrinsic Dan Intrinsic. Jurnal Ilmiah Akuntansi Dan Bisnis, 2(1), 33–41.

Rustiana. 2004. Computer Self Efficacy (CSE) Mahasiswa Akuntansi Dalam Penggunaan Teknologi Informasi: Tinjauan Perspektif Gender. Jurnal Akuntansi & Keuangan, 6(1), 29–39.

Sari, R. 2013. Pengaruh Persepsi Kebermanfaatan, Kepercayaan, dan Computer Self Efficacy terhadap Penggunaan E-Banking pada Mahasiswa S1 Fakultas Ekonomi Universitas Negeri Yogyakarta. Universitas Negeri Yogyakarta.

Setyowati, Tri, Octavia, Elisabeth, Respati, Dyah, A. 2017. Persepsi Kemudahan Penggunaan , Persepsi Pengguna Sistem Informasi Akuntansi. Jurnal Riset Akuntansi Dan Keuangan, 13, 63–75.

Winayu, N. Y. 2013. Pengaruh Kepercayaan, Perceived Ease of Use dan Perceived Usefulness terhadap Minat Menggunakan E-Commerce Forum Jual Beli Kaskus. Universitas Negeri Yogyakarta.




DOI: http://dx.doi.org/10.38043/jiab.v3i1.2099

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License. Web
Analytics JIAB Statistik undiknas