Pengaruh Penggunaan Sistem Informasi Akuntansi dengan Konsep UTAUT Pada Kinerja Individual

Abstract

Competitive global competition create an organization needs to utilize accounting information system (AIS) to improve individual performance in the purpose of improving the whole organizational performance. This study examines the successful use of AIS using UTAUT concept. More specifically, this study aims at determining the influence of performance expectations, effort expectations, sociocultural factors (especially the Tri Hita Karana culture) and facilitating condition to the individual performance of AIS’s users. The research was conducted at Alam Kulkul Boutique Resort. The sample was taken using non probability saturating sampling technique from 40 individuals. Data analysis technique applied a multiple linear regression analysis. The results of this study indicate that each variable includes performance expectation, socio-cultural factors and facilitating condition positively influence to individual performance, while effort expectations have no significant effect to the  individual performance.

Keywords:  performance expectation, effort expectation, sosiocultural factor, facilitating condition, individual performance