Baridwan, Zaki (2012) Analisis Keperilakuan Individu terhadap Implementasi Sistem Informasi Akuntansi: Model Penerimaan dan Kesuksesan Sistem Informasi Berbasis Teknologi. Doctor thesis, Universitas Brawijaya.
Abstract
Studi ini menguji anteseden-anteseden perilaku individu dalam menerima dan menggunakan sistem informasi akuntansi berbasis teknologi yang diimplementasikan dalam organisasi bisnis dan dampak perilaku individu tersebut terhadap kinerja organisasi. Studi ini menggunakan pendekatan Unified Theory of Acceptance and Use of Technology (UTAUT) dan Information System Success Model . Sampel penelitian sebesar 313 individu yang bekerja dan memiliki posisi manajemen level menengah di perusahaan terbuka (Tbk) yang terdaftar di Bursa Efek Indonesia. Pengumpulan data dilakukan dengan metode survei. Hasil studi memperoleh bukti empiris bahwa seluruh model utama UTAUT didukung dan perilaku penggunaan sistem informasi akuntansi berbasis teknologi berdampak positif terhadap kinerja organisasi. Kualitas sistem dan kualitas informasi tidak berpengaruh terhadap minat keperilakuan. Bukti empiris tidak mendukung gender sebagai variabel moderasi, yang berarti tidak mendukung teori gender. Pengaruh faktor sosial terhadap minat keperilakuan menurun dengan semakin tingginya usia. Perbedaan hasil studi dengan beberapa studi sebelumnya diduga karena perbedaan konteks sistem, kultur dan karakteristik sampel.
English Abstract
This study examined antecedents of individual behavior in accepting and using technology based accounting information system and impact of the individual behavior to organization performance. The study used Unified Theory of Acceptance and Use of Technology (UTAUT) and Information System Success Model approach. Using a survey sample collected from 313 midle management level employees working in companys registered in Indonesia Stock Exchange. The findings of the study reveal that all main constructs of UTAUT model were supported and use behavior of technology based accounting information system had positive impact to organization performance . System quality and information quality did not have significant affect to behavior intention. Gender did not exhibit siginificant interactions with any predictor latent variable or not supporting gender theory. Age had a negative interacting effe ct with social influence upon behavioral intention. It indicate that the influences social factors on intention is diminished by increasing age. The results differentiated from other studies because of system context, culture and sample caracteristics differences.
| Item Type: | Thesis (Doctor) |
|---|---|
| Identification Number: | DES/657/BAR/a/061200799 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | S2/S3 > Doktor Ilmu Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Endro Setyobudi |
| Date Deposited: | 18 Sep 2012 08:56 |
| Last Modified: | 26 May 2023 05:29 |
| URI: | http://repository.ub.ac.id/id/eprint/161114 |
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