skip to main content
10.1145/3479162.3479168acmotherconferencesArticle/Chapter ViewAbstractPublication PagesicccmConference Proceedingsconference-collections
research-article

Analysis of Technology Acceptance Model (TAM) Approach to the Quality of Accounting Information Systems

Published:28 October 2021Publication History

ABSTRACT

This study aims to thoroughly explain the use of accounting information systems with the technology acceptance model (TAM). The data used in this study are primary data. In this study, the data used were answers from respondents obtained through questionnaires. The population studied in this study were all employees who worked in PT. Bank Amar Indonesia Tbk. The sample was selected using convenience sampling method. Sample selection is done by meeting employees who were working at the time the survey was conducted. The measurement of each variable was carried out using a questionnaire with a Likert scale. This study will analyze the description of the independent variables under study through the average value, maximum value, minimum value, and standard deviation based on data processed through the STATA application. The results showed that (1) Perceived usefulness does not have a significant effect on the quality of the accounting information system; (2) Perceived ease of use has a significant effect on the quality of the accounting information system.

References

  1. Amalia, S.M., & Pratomo, D. (2016). The Effect of Information System Quality, Information Quality, and Perceived Usefulness on User Satisfaction of Accounting Information Systems (Studies on Users of Accounting Information Systems at the Eye Hospital of Cicendo Bandung). e-Proceeding of Management, 3 (2), 1516-1522.Google ScholarGoogle Scholar
  2. Andarwati, M., & Jatmika, D. (2017). Analysis of the Effect of the Quality of Accounting Information Systems on Technology Acceptance in the SME Sector with the TAM Model Approach. In the National Seminar on Information Systems (Senasif) (Vol. 1, No. 1).Google ScholarGoogle Scholar
  3. Andarwati, M., Zuhroh, D., & Amrullah, F. (2019). End User Satisfaction of Accounting Information System (AIS) Mobile Based for Small Medium Enterprises (SMEs): Actual Usage and TAM Approach. Journal of Development Research, 3 (2), 37-42.Google ScholarGoogle Scholar
  4. Azhar Susanto & Meiryani. 2019. Antecedents of environmental management accounting and environmental performance : Evidence from Indonesian small and medium enterprises. International Journal of Energy Economics and Policy. 9(6), pp. 401-407.Google ScholarGoogle ScholarCross RefCross Ref
  5. DeLone, W. H., & McLean, E. R. (1992). Information systems success: The quest for the dependent variable. Information systems research, 3 (1), 60-95.Google ScholarGoogle Scholar
  6. DeLone, W. H., & McLean, E. R. (2003). The DeLone and McLean model of information systems success: a ten-year update. Journal of management information systems, 19 (4), 9-30.Google ScholarGoogle ScholarCross RefCross Ref
  7. DeLone, W. H., & McLean, E. R. (2016). Information systems success measurement. Foundations and Trends® in Information Systems, 2 (1), 1-116.Google ScholarGoogle ScholarCross RefCross Ref
  8. Edirisinghe, S., & Roshantha, L. (2018). Statistical Analysis on Enterprise Resource Planning Systems (ERP) On End User Satisfaction. IOSR Journal of Business and Management, 20 (7), 24-34.Google ScholarGoogle Scholar
  9. Fardinal, F. (2013). The Quality of Accounting Information and The Accounting Information System through The Internal Control Systems: A Study on Ministry and State Agencies of The Republic of Indonesia. Res. J. Financ. Accounts, 4 (6), 156-161.Google ScholarGoogle Scholar
  10. Ghozi, S., & Sunindyo, A. (2015). Descriptive Statistics for Economics. Yogyakarta: Deepublish.Google ScholarGoogle Scholar
  11. Gunawan, C. (2019). Multiple Linear Regression: Complete SPSS Tutorial. Sukabumi: Can Thesis.Google ScholarGoogle Scholar
  12. Hariyono, H., & Darsono, D. (2014). The Influence of Self-Confidence on Computers, Personal Innovation, Perceptions of Usability, and Perceptions of Ease of Use on the Use of Accounting Information Systems at PT. Pos Indonesia YOGYAKARTA City Branch. Management and Accounting Research STIE Atma Bhakti, 5 (10), 221281.Google ScholarGoogle Scholar
  13. Juliandi, A., Irfan, & Manurung, S. (2014). Business Research Methodology, Concepts and Applications: Successful Thesis Writing & Independent Thesis. Medan: UMSU Press.Google ScholarGoogle Scholar
  14. Kwak, S. G., & Kim, J. H. (2017). Central limit theorem: the cornerstone of modern statistics. Korean journal of anesthesiology, 70 (2), 144.Google ScholarGoogle Scholar
  15. Lodhi, R. N., Abdullah, M., & Shahzad, A. (2016). An empirical investigation of the effectiveness of ERP quality: Evidence from the corporate sector of Pakistan. Journal of Quality and Technology Management, 13 (II), 71-88.Google ScholarGoogle Scholar
  16. Mahrofi, Z. (2019, November 20). Minister of Trade: The retail industry has an important role in economic growth. AMONG. Retrieved from https://www.antaranews.com/berita/1159256/mendag-industri-ritel-miliki-peran-penting-dalam-pertentuk-ekonomi.Google ScholarGoogle Scholar
  17. Meiryani and Azhar Susanto. 2018. The Influence of Information Technology on The Quality of Accounting Information System. ACM International Conference Proceeding Series. Pp.109-115.Google ScholarGoogle Scholar
  18. Muchson, M. (2017). Descriptive statistics. Media Space.Google ScholarGoogle Scholar
  19. Ngadiman, N., Pambudi, D., Wardani, D. K., & Sabandi, M. (2014). Determinants of accounting information technology adoption in Syaria micro financial institutions. Asian Social Science, 10 (14), 93-105.Google ScholarGoogle ScholarCross RefCross Ref
  20. Nur DP, E., & Irfan, M. (2020). ERP-Based Accounting Information System Implementation in Organization: A Study in Riau, Indonesia. The Journal of Asian Finance, Economics, and Business, 7 (12), 147-157.Google ScholarGoogle ScholarCross RefCross Ref
  21. Putri, N. P. C. L., & Ayu, P. C. (2020). The Influence of Personal Engineering Ability, User Involvement and Information Technology Sophistication on the Performance of Accounting Information Systems in Bpr Gianyar Regency. Hita Accounting and Finance, 1 (2), 663-698Google ScholarGoogle Scholar
  22. Radjab, E., & Jam'an, A. (2017). Business Research Methodology. Makassar: Muhammadiyah University of Makassar Library and Publishing Institute 2017Google ScholarGoogle Scholar
  23. Romney, Marshall B., Steinbart, Paul J .. (2016). Accounting Information Systems (Ed. 14). London: Pearson.Google ScholarGoogle Scholar
  24. Santoso, H. B. (2020). Application of Management Accounting Information Systems in Decision Making at the LA Warung Minimarket in Banyubang Village, Solokuro District, Lamongan Regency (Doctoral dissertation, Universitas 17 Agustus 1945 Surabaya).Google ScholarGoogle Scholar
  25. Simkin, M. G., Norman, C. A. S., & Rose, J. M. (2014). Core concepts of accounting information systems. John Wiley & Sons.Google ScholarGoogle Scholar
  26. Susanto, A and Meiryani (2019). Factors That Affect The Quality of The Accounting Information System. Bandung: Lingga Jaya.Google ScholarGoogle Scholar
  27. Tarmidzi, I.M., & Chandra, J. (2019). Inventory Information System for goods at Slamart Mini Market (Doctoral dissertation, Indonesian Computer University).Google ScholarGoogle Scholar
  28. Winwin Yadiati & Meiryani. 2019. The role of information technology in E-Commerce. International Journal of Scientific and Technology Research 8(1), pp. 148-150.Google ScholarGoogle Scholar

Index Terms

  1. Analysis of Technology Acceptance Model (TAM) Approach to the Quality of Accounting Information Systems
        Index terms have been assigned to the content through auto-classification.

        Recommendations

        Comments

        Login options

        Check if you have access through your login credentials or your institution to get full access on this article.

        Sign in
        • Published in

          cover image ACM Other conferences
          ICCCM '21: Proceedings of the 9th International Conference on Computer and Communications Management
          July 2021
          223 pages
          ISBN:9781450390071
          DOI:10.1145/3479162

          Copyright © 2021 ACM

          Permission to make digital or hard copies of all or part of this work for personal or classroom use is granted without fee provided that copies are not made or distributed for profit or commercial advantage and that copies bear this notice and the full citation on the first page. Copyrights for components of this work owned by others than ACM must be honored. Abstracting with credit is permitted. To copy otherwise, or republish, to post on servers or to redistribute to lists, requires prior specific permission and/or a fee. Request permissions from [email protected]

          Publisher

          Association for Computing Machinery

          New York, NY, United States

          Publication History

          • Published: 28 October 2021

          Permissions

          Request permissions about this article.

          Request Permissions

          Check for updates

          Qualifiers

          • research-article
          • Research
          • Refereed limited
        • Article Metrics

          • Downloads (Last 12 months)48
          • Downloads (Last 6 weeks)8

          Other Metrics

        PDF Format

        View or Download as a PDF file.

        PDF

        eReader

        View online with eReader.

        eReader

        HTML Format

        View this article in HTML Format .

        View HTML Format