Pengaruh Ekspektasi Kinerja, Ekpektasi Usaha Dan Faktor Sosial Terhadap Minat Penggunaan Sistem Informasi Akuntansi

Abstract

The purpose of this study was to find out how the influence of performance expectations, business expectations, social factors, facilitating conditions, business age and business scale on interest in using accounting information systems (case study on MSMEs in Balikpapan City). This study used 80 samples from 407 populations which were taken using purposive sampling technique. Data in this study are secondary data and primary data obtained from MSME actors. Data were analyzed by analysis of the measurement model (outer model) and structural model (inner model) using SmartPLS. The results of the analysis prove that performance expectations and social factors affect the interest in using accounting information systems. Meanwhile, business expectations has no effect on interest in using accounting information systems.