THE EFFECT OF THE PERCEPTION OF ADVANTAGE OF USE AND EASY TO USE TO THE PERFORMANCE OF ACCOUNTING PROGRAM OF SME IN YOGYAKARTA CITY

  • Yunita Mahemba Universitas Kristen Duta Wacana Yogyakarta
  • Agustini Dyah Respati Universitas Kristen Duta Wacana Yogyakarta
Keywords: Performance of Accounting Information System, Perceived usefulness, perceived ease of use, SMEC

Abstract

This research had aimed to analyse the impact of preceived usefulness and preceived ease of
use on Accounting Information System (AIS) performance. The prime population of the
research is the entire SMEC in the city of Yogyakarta. Research sample are chosen using
purposive sampling. Structured quetionaires are used to collect the data from a sample of 82
AIS users in SMEC. Multiple regression was applied to analyse the data. The research
findings indicate that the perceived usefulness positively and significantly affect the
performance of information system accounting. Whereas, perceived ease of use has no effect
on performance of information system accounting.

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Published
2018-10-01