THE ANALYSIS OF ACCEPTANCE ON IMPLEMENTATION ERP ACCOUNTING IN UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY (UTAUT) MODEL

  • Meco Sitardja Universitas Agung Podomoro
Keywords: ERP, social influence, self efficacy, performance exceptancy, effort exceptancy, attitude toward to use, , behavioral intention to use, facilitating conditions, frequency to use

Abstract

This study aims to analyze acceptance of the implementation of accounting ERP in the
UTAUT model. The research sample used 143 lecturers and accounting students using
purposive sampling. The data analysis method used is Structural Equation Modeling with
software AMOS 22.0. The results showed that social influence and self efficacy had a
significant effect on behavioral intention to use. But attitude toward to use, exception
performance and effort exception is not proven to have an effect on behavioral intention to
use. In addition, empirical results show that facilitating conditions and behavioral intention
to use have no effect on frequency to use. Finally, the results show that social influence shows
the most significant influence in the UTAUT model. For further research, research can use
the variable awareness and ease of use.

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Published
2018-10-01