Model Utaut Pada Perilaku Penggunaan Aplikasi Praktik Akuntansi

Autor: Nurul Nazmi, Siti Nur Azizah, Suryo Budi Santoso, Amir
Jazyk: English<br />Indonesian
Rok vydání: 2024
Předmět:
Zdroj: Jurnal Akademi Akuntansi, Vol 7, Iss 1 (2024)
Druh dokumentu: article
ISSN: 2715-1964
2654-8321
DOI: 10.22219/jaa.v7i1.30730
Popis: Purpose: This research aims to determine the influence of UTAUT theory factors on the intentions and behavior of Accounting Practice Application users. Methodology/approach: This research uses a quantitative approach. The research data includes all accounting study program students who use the Accounting Practice Application at Muhammadiyah University Purwokerto, Wijaya Kusuma University, and Jenderal Soedirman University. Findings: The results of the significance test of performance expectations, effort expectations, social influence, facilitating conditions, and learning value have a positive effect on behavioral intentions. Behavioral intentions have a positive effect on user behavior. Practical and Theoretical Contribution/Originality: These findings contribute to researchers paying more attention to factors influencing user intentions and behavior. Research Limitation: There is data that does not meet the criteria. This causes the research results to not be able to describe the population as a whole. To overcome this obstacle, future researchers can increase the population size so that the data obtained is more representative.
Databáze: Directory of Open Access Journals