Analisis Faktor-Faktor yang Memengaruhi Minat Berperilaku dalam Penggunaan Sistem Informasi Akuntansi pada Kinerja Karyawan
Abstract
Measuring the success of information systems can be done using the Delone & McLean information system success model, but to measure technology acceptance can be done using the Technology Acceptance Model (TAM). The purpose of this study is to analyze the factors that influence behavioral interest in the use of Accounting Information Systems on employee performance. This research was conducted at BPR in Denpasar City, with the number of respondents 84 users of the Accounting Information System (AIS). Data collection using questionnaires and data analysis techniques used multiple linear regression with SmartPLS 3.0 tool. Based on the results of the analysis, it was found that perceived usefulness and perceived ease of use had a positive effect on behavioral interest in using AIS. Perceived usefulness and behavioral interest in using AIS have a positive effect on the performance of BPR employees in Denpasar City.
Keywords: Behavioral Interests; Accounting Information System; Employee Performance; Perceived Usefulness; Perceived Ease of Use.
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References
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Nahriyanti. (2020). Pengaruh Dukungan Top Management, Kemampuan, Serta Pelatihan dan Pendidikan terhadap Kinerja Sistem Informasi Akuntansi (Studi Kasus pada BPJS Kesehatan dan BPJS Ketenagakerjaan Kota Palopo). Akuntansi Dan Keuangan, 03(02), 21–45.
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Noviyanti, R., & Nushasanah. (2019). Faktor yang Mempengaruhi Kompetensi Nelayan di Teluk Banten: Menggunakan Partial Least Square-Structural Equation Modelling (PLS-SEM). Marine Fisheries, 10(1), 33–44.
Nugraha, A. V. R., & Juliarsa, G. (2016). Penggunaan Sistem Informasi Akuntandi berbasis Teknologi Informasi dengan Model TAM pada Hotel di Kabupaten Gianyar. E-Jurnal Akuntansi Universitas Udayana, 17(2), 1196–1225.
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Prameswara, I. G. A. B. P., & Wirasedana, I. W. P. (2018). Analisis Kesuksesan Sistem Informasi Keuangan Daerah dengan Mengadopsi Model DeLone & McLean. E-Jurnal Akuntansi Universitas Udayana, 24(1), 196–223.
Rahayu, F. S., Budiyanto, D., & Palyama, D. (2017). Analisis Penerimaan E-Learning Menggunakan Technology Acceptance Model (TAM) (Studi Kasus: Universitas Atma Jaya Yogyakarta). Jurnal Terapan Teknologi Informasi, 1(2), 87–98. https://doi.org/10.21460/jutei.2017.12.20
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Sagnier, C., Loup-Escande, E., Lourdeaux, D., Thouvenin, I., & Valléry, G. (2020). User Acceptance of Virtual Reality: An Extended Technology Acceptance Model. International Journal of Human-Computer Interaction, 36(11), 993–1007. https://doi.org/10.1080/10447318.2019.1708612
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Sugiyono. (2017). Metodologi Penelitian Bisnis: Pendekatan Kuantitatif, Kualitatif, Kombinasi, dan R&D. In Alfabeta (pp. 34–45).
Tam, C., & Oliveira, T. (2016). Computers in Human Behavior Understanding the impact of m-banking on individual performance : DeLone & McLean and TTF perspective. Computers in Human Behavior, 61, 233–244. https://doi.org/10.1016/j.chb.2016.03.016
To, A. T., & Trinh, T. H. M. (2021). Understanding Behavioral Intention to Use Mobile Wallets in Vietnam: Extending the TAM Model with Trust and Enjoyment. Cogent Business and Management, 8(1). https://doi.org/10.1080/23311975.2021.1891661
Trijayanti, N. K., & Ariyanto, D. (2018). Analisis Faktor-Faktor yang Mempengaruhi Penggunaan Sistem Informasi Pada Kinerja Karyawan BPR Lestari di Denpasar. E-Jurnal Akuntansi, 25(2), 1070. https://doi.org/10.24843/eja.2018.v25.i02.p10
Yang, K., Choi, J. G., & Chung, J. (2021). Extending the Technology Acceptance Model (TAM) to Explore Customer’s Behavioral Intention to Use Self-Service Technologies (ssts) in Chinese Budget Hotels. Global Business and Finance Review, 26(1), 79–94. https://doi.org/10.17549/gbfr.2021.26.1.79
Aldholay, A., Isaac, O., Abdullah, Z., Abdulsalam, R., & Al-shibami, A. H. (2018). An Extension of Delone and McLean IS Success Model with Self-Efficacy. The International Journal of Information and Learning Technology. https://doi.org/10.1108/IJILT-11-2017-0116
Alzubi, M., Aldubai, M., & Farea, M. M. (2018). Using the technology acceptance model in understanding citizens ’ behavioural intention to use m-marketing among Jordanian citizen. Journal of Business and Retail Management Research (JBRMR), 12(2). https://doi.org/10.24052/JBRMR/V12IS02/UTTAMIUCBITUMMAJC
Ardana, K. T. F., & Dwiana Putra, I. M. P. (2018). Pengaruh Penggunaan Sistem Informasi Akuntansi Dengan Konsep UTAUT Pada Kinerja Individual. E-Jurnal Akuntansi, 25(2), 1282. https://doi.org/10.24843/eja.2018.v25.i02.p18
Darmaningtyas, I. G. B., & Suardana, K. A. (2017). Pengaruh Technology Acceptance Model (TAM) dalam Penggunaan Software oleh Auditor yang Berimplikasi pada Kinerja Auditor. E-Jurnal Akuntansi, 21(3), 2448–2478. https://doi.org/10.24843/EJA.2017.v21.i03.p27
Davis, F. D., Bagozzi, R. P., & Warshaw, P. R. (1989). User Acceptance of Computer Technology: A Comparison of Two Theoretical Models. Management Science, 35(8), 982–1003. https://doi.org/10.1287/mnsc.35.8.982
Delone, W. H., & McLean, E. R. (1992). Information Systems Success: The Quest for The Dependent Variable. Information System Research, 3(1), 60–95. https://doi.org/10.1287/isre.3.1.60
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. https://doi.org/10.1080/07421222.2003.11045748
Ghozali, H. I., & Latan, H. (2014). Partial Least Squares; Konsep, Teknik, dan Aplikasi Menggunakan Program SmartPLS 3.0 (Edisi Kedua). Undip.
Hu, Z., Ding, S., Li, S., Chen, L., & Shanlin, Y. (2019). Adoption Intention of Fintech Services for Bank Users : An Empirical Examination with an Extended Technology Acceptance Model. Symetry, 11(340). https://doi.org/10.3390/sym11030340
Huang, Y. C., Chang, L. L., Yu, C. P., & Chen, J. (2019). Examining An Extended Technology Acceptance Model with Experience Construct on Hotel Consumers’ Adoption of Mobile Applications. Journal of Hospitality Marketing and Management, 28(8), 957–980. https://doi.org/10.1080/19368623.2019.1580172
Iqbal, J., & Arisman. (2019). Metode Pembelajaran E-Learning menggunakan Technology Acceptance Modelling (TAM) untuk Pembelajaran Akuntansi. InFestasi, 14(2), 116. https://doi.org/10.21107/infestasi.v14i2.4856
Jogiyanto. (2018). Metodologi Penelitian Bisnis. BPFE.
Krisnawati, N. P. A., & Suartana, I. W. (2017). Pengaruh Kompetensi Karyawan, Motivasi Kerja, Komitmen Organisasi, Kemampuan Teknik Personal terhadap Kinerja Sistem Informasi Akuntansi. E-Jurnal Akuntansi Universitas Udayana, 21(3), 2539–2566. https://doi.org/10.24843/EJA.2017.v20.i03.p30
Kristiyanthi, A. A. D., & Dharmadiaksa, I. B. (2019). Analisis Faktor yang Memengaruhi Niat Penggunaan Sistem Informasi Akuntansi. E-Jurnal Akuntansi, 29(3), 1166. https://doi.org/10.24843/eja.2019.v29.i03.p19
Kumparan. (2018). Username Teller Bank BPR Suryajaya Ubud Diduga Dibobol Pihak Direksi. https://kumparan.com/citizen-journalism/username-teller-bank-bpr-suryajaya-ubud-diduga-dibobol-pihak-direksi
Mansour, M. M. O. (2020). Acceptance of Mobile Banking in Islamic Banks : Integration of DeLone and McLean IS Model and Unified Theory of Acceptance and Use of Technology. International Journal Business Excellence, 21(4), 564–584.
Marakarkandy, B., Yajnik, N., & Dasgupta, C. (2017). Enabling Internet Banking Adoption: An Emprical Examination with An Augmented Technology Acceptane Model (TAM). Journal of Enterprise Information Management, 30(2), 263–294.
Nahriyanti. (2020). Pengaruh Dukungan Top Management, Kemampuan, Serta Pelatihan dan Pendidikan terhadap Kinerja Sistem Informasi Akuntansi (Studi Kasus pada BPJS Kesehatan dan BPJS Ketenagakerjaan Kota Palopo). Akuntansi Dan Keuangan, 03(02), 21–45.
Nikou, S. A., & Economides, A. A. (2017). Mobile-Based Assessment: Investigating the Factors that Influence Behavioral Intention to Use. Computers and Education, 109, 56–73. https://doi.org/10.1016/j.compedu.2017.02.005
Noviyanti, R., & Nushasanah. (2019). Faktor yang Mempengaruhi Kompetensi Nelayan di Teluk Banten: Menggunakan Partial Least Square-Structural Equation Modelling (PLS-SEM). Marine Fisheries, 10(1), 33–44.
Nugraha, A. V. R., & Juliarsa, G. (2016). Penggunaan Sistem Informasi Akuntandi berbasis Teknologi Informasi dengan Model TAM pada Hotel di Kabupaten Gianyar. E-Jurnal Akuntansi Universitas Udayana, 17(2), 1196–1225.
Nugroho, P. B., Kerthadi, & Dewantara, R. Y. (2016). Analisis Pengaruh Kemanfaatan Penggunaan Sistem On Line Passion terhadap Kinerja Karyawan ( Studi pada PT Pegadaian ( Persero ) Kantor Cabang Blimbing Malang Periode 2015 ). 38(2), 163–171.
Okaily, A. Al, Rahman, M. S. A., Okaily, M. Al, Ismail, W. N. S. W., & Ali, A. (2020). Measuring Success of Accounting Information System : Applying the DeLone and McLean Model at The Organizational Level. Journal of The Theoretical and Applied Information Technology, 98(14), 2697–2706.
Prameswara, I. G. A. B. P., & Wirasedana, I. W. P. (2018). Analisis Kesuksesan Sistem Informasi Keuangan Daerah dengan Mengadopsi Model DeLone & McLean. E-Jurnal Akuntansi Universitas Udayana, 24(1), 196–223.
Rahayu, F. S., Budiyanto, D., & Palyama, D. (2017). Analisis Penerimaan E-Learning Menggunakan Technology Acceptance Model (TAM) (Studi Kasus: Universitas Atma Jaya Yogyakarta). Jurnal Terapan Teknologi Informasi, 1(2), 87–98. https://doi.org/10.21460/jutei.2017.12.20
Rahi, S., & Abd.Ghani, M. (2019). Integration of DeLone and McLean and Self-Determination Theory in Internet Banking Continuance Intention Context. International Journal of Accounting and Information Management, 27(3), 512–528. https://doi.org/10.1108/IJAIM-07-2018-0077
Republika. (2021). Eks Pegawai BPR Bobol Dana Nasabah Rp 1 , 4 Miliar Diadili.
Sagnier, C., Loup-Escande, E., Lourdeaux, D., Thouvenin, I., & Valléry, G. (2020). User Acceptance of Virtual Reality: An Extended Technology Acceptance Model. International Journal of Human-Computer Interaction, 36(11), 993–1007. https://doi.org/10.1080/10447318.2019.1708612
Salim, M., Alfansi, L., Anggarawati, S., Saputra, F. E., & Afandy, C. (2021). The Role of Perceived Usefulness in Moderating the Relationship Between the DeLone and McLean Model on User Satisfaction. Uncertain Supply Chain Management, 9. https://doi.org/10.5267/j.uscm.2021.4.002
Setyawati, R. E. (2020). Pengaruh Perceived Usefullness, Perceived Ease of Use terhadap Behavioral Intention to Use dengan Attitude Towards Using sebagai Variabel Intervening. Jurnal Ekobis Dewantara, 3(1), 1–12. http://dx.doi.org/10.1016/j.ndteint.2014.07.001%0Ahttps://doi.org/10.1016/j.ndteint.2017.12.003%0Ahttp://dx.doi.org/10.1016/j.matdes.2017.02.024
Sharma, S. K. (2019). Integrating Cognitive Antecedents into TAM to Explain Mobile Banking Behavioral Intention: A SEM-Neural Network Modeling. Information Systems Frontiers, 21(4), 815–827. https://doi.org/10.1007/s10796-017-9775-x
Sugiyono. (2017). Metodologi Penelitian Bisnis: Pendekatan Kuantitatif, Kualitatif, Kombinasi, dan R&D. In Alfabeta (pp. 34–45).
Tam, C., & Oliveira, T. (2016). Computers in Human Behavior Understanding the impact of m-banking on individual performance : DeLone & McLean and TTF perspective. Computers in Human Behavior, 61, 233–244. https://doi.org/10.1016/j.chb.2016.03.016
To, A. T., & Trinh, T. H. M. (2021). Understanding Behavioral Intention to Use Mobile Wallets in Vietnam: Extending the TAM Model with Trust and Enjoyment. Cogent Business and Management, 8(1). https://doi.org/10.1080/23311975.2021.1891661
Trijayanti, N. K., & Ariyanto, D. (2018). Analisis Faktor-Faktor yang Mempengaruhi Penggunaan Sistem Informasi Pada Kinerja Karyawan BPR Lestari di Denpasar. E-Jurnal Akuntansi, 25(2), 1070. https://doi.org/10.24843/eja.2018.v25.i02.p10
Yang, K., Choi, J. G., & Chung, J. (2021). Extending the Technology Acceptance Model (TAM) to Explore Customer’s Behavioral Intention to Use Self-Service Technologies (ssts) in Chinese Budget Hotels. Global Business and Finance Review, 26(1), 79–94. https://doi.org/10.17549/gbfr.2021.26.1.79
Published
2022-05-28
How to Cite
TRISNAYANTI, Ni Komang Indira; ARIYANTO, Dodik.
Analisis Faktor-Faktor yang Memengaruhi Minat Berperilaku dalam Penggunaan Sistem Informasi Akuntansi pada Kinerja Karyawan.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 5, p. 1158-1174, may 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/81108>. Date accessed: 23 nov. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i05.p04.
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