Penggunaan Audit Tool and Linked Archive System (ATLAS) oleh Auditor KAP di Indonesia : Analisis Perluasan Technology Acceptance Model (TAM)
Keywords:
Persepsi Kemudahan, Persepsi Kegunaan, Technology Acceptance Model, Sikap Terhadap Kegunaan, Minat Menggunakan
Abstract
Penelitian ini bertujuan untuk menganalisis bagaimana penggunaan Aplikasi ATLAS oleh auditor KAP di Indonesia dan faktor-faktor yang menjadi alasan auditor mau menggunakan Aplikasi ATLAS. Penelitian ini bertujuan untuk menganalisis penerapan Technology Acceptance Model (TAM) yang melibatkan persepsi kemudahan, persepsi kegunaan, dan sikap menggunakan sebagai variabel intervening terhadap niat menggunakan ATLAS oleh auditor KAP di Indonesia. Penelitian ini menggunakan metode kuantitatif dengan data primer diperoleh dengan menyebarkan kuesioner kepada auditor KAP. Teknik analisis yang digunakan adalah Structural Equation Modeling – Partial Least Square (SEM-PLS). Hasil penelitian menunjukkan bahwa kesesuaian atau fleksibilitas sistem terhadap kinerja auditor dan etika pengguna sistem menentukan keefektifan penggunaan sistem ATLAS. Studi ini memberikan implikasi praktis dan teoritis yang besar dalam dunia teknologi informasi.
References
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Allami, K. K. J., Almaqtari, F. A., Al-Hattami, H. M., & Sapra, R. (2023). Factors associated with the intention to use information technology in audit in Iraq. Information Discovery and Delivery, June. https://doi.org/10.1108/IDD-12-2022-0128
Al-Jabri, M., I. & Sohail, M., S. 2012. Mobile Banking Adoption: Application Of Diffusion Of Innovation Theory. Journal of Electronic Commerce Research, VOL 13, NO 4, pp. 379 - 391
Alvin, A., & Kurniawati, K. (2019). Analisis Penerimaan Audit Software Bagi Auditor Eksternal Dengan Menggunakan Pendekatan Technology Acceptance Model (Tam). Balance Vocation Accounting Journal, 3(2), 1. https://doi.org/10.31000/bvaj.v3i2.2236
Andika, K. D., & Yasa, I. N. P. (2020). Pengaruh Technology Acceptance Model terhadap Penggunaan e- Filing (Studi pada Wajib Pajak Orang Pribadi di KPP Pratama Singaraja). Jurnal Ilmiah Akuntansi Dan Humanika, 10(3), 267–275.
C. Oktavia, M. R. (2016). Pengaruh E-Billing, E-Filling, Sosialisasi Perpajakan Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak. 1–23.
Davis, F. D. (1989). Davis 1989.pdf. In MIS Quarterly (Vol. 13, Issue 3, pp. 319–340). http://www.jstor.org/stable/249008
Davis, FD (1993). User acceptance of information technology: system characteristics, user perceptions and behavioral impacts. International journal of man-machine studies, Elsevier,
de Kerviler, G., Demoulin, N. T. M., & Zidda, P. (2016). Adoption of in-store mobile payment: Are perceived risk and convenience the only drivers? Journal of Retailing and Consumer Services, 31(April 2021), 334–344. https://doi.org/10.1016/j.jretconser.2016.04.011
EGLESIAS, Y (2015). PENGARUH KEGUNAAN PERSEPSIAN DAN KEMUDAHAN PENGGUNAAN PERSEPSIAN TERHADAP INTENSI UNTUK OLEH SIKAP TERHADAP PENGGUNAAN …., etd.repository.ugm.ac.id
Gefen, D., Karahanna, E., & Straub, D.W. (2003). Trust and TAM in Online Shopping: An Integrated Model. MIS Q., 27, 51-90.
Hair, J. F., Ringle, C. M., & Sarstedt, M. (2013). Partial Least Squares Structural Equation Modeling: Rigorous Applications, Better Results and Higher Acceptance. Long Range Planning, 46(1–2), 1–12. https://doi.org/10.1016/j.lrp.2013.01.001
Haniifah, M. N., & Pramudyastuti, O. L. (2022). Analisis Efektivitas Audit Tool and Linked Archive System Dalam Menunjang Proses Audit Laporan Keuangan. Jurnal Maneksi, 10(2), 169–176. https://doi.org/10.31959/jm.v10i2.747
Humbani, M., & Wiese, M. (2017). A Cashless Society for All : Determining Consumers ’ Readiness to Adopt Mobile Payment Services. Journal of African Business, 4(3): 409–429.
Ho
Lucky, P. C. (2012). Pengaruh persepsi manfaat,persepsi kemudahan penggunaan, dan kesesuaian terhadap sikap pengguna mobile banking.Malang: Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya.
Ma, W., & Yuen, A. (2011). E-Learning System Acceptance and Usage Pattern. Technology Acceptance in Education: Research and Issues, Kamel 2002, 201–216. https://doi.org/10.1007/978-94-6091-487-4_11
Mehaira, P. (2012). Assurance on The Reliability of Mobile Payment System and Its Effects on Its’ Use : An Empirical Examination. Accounting and Management Information Systems, 11(1): 97–111.
Mndzebele, Nomsa. 2011. The Effects of Relative Advantage, Compatibility and Complexity in the Adoption of EC in the Hotel Industry. International Journal of Computer and Communication Engineering, Vol. 2, No. 4, pp. 473 – 476
Mndzebele, N. (2013). The Effects of Relative Advantage, Compatibility and Complexity in the Adoption of EC in the Hotel Industry. International Journal of Computer and Communication Engineering, 2(4), 473–476. https://doi.org/10.7763/ijcce.2013.v2.229
Noviarni, E. (2014). Jurnal al-iqtishad, edisi : 10 vol. i tahun 2014. Analisis Adopsi Layanan Internet Banking Oleh Nasabah Perbankan Di Pekanbaru, I(JURNAL AL-IQTISHAD), 27–40.
Nurasri, A., & Irawati, A. (2017). Analisis Pengaruh Penerimaan Sistem Informasi Akuntansi Dengan Pendekatan Technology Acceptance Model (TAM) Studi Pada Bank Lampung. Prosiding Seminar Nasional Darmajaya, Bandar Lampung, 1, 327–340.
Nurgiyantoro, B., & Press, U. G. M. (2012). Teori Metodologi Sampel Penelitian. Gadjah Mada University Press.
Phonthanukitithaworn, C., Sellitto, C., & Fong, M. (2015). User Intentions to Adopt Mobile Payment Services : A Study of Early Adopters in Thailand. Journal of Internet Banking and Commerce, 20 (1): 1–29.
Pedrosa, I., Costa, C. J., & Aparicio, M. (2020). Determinants adoption of computer-assisted auditing tools (CAATs). Cognition, Technology and Work, 22(3), 565–583. https://doi.org/10.1007/s10111-019-00581-4
Prabandari, A. D., & Faizatul Ansoriyah, F. (2023). Pengaruh Persepsi Kegunaan, Kemudahan, Sikap, Niat Pengguna Terhadap Kenyataan Penggunaan Aplikasi SiPolgan. Jurnal Mahasiswa Wacana Publik, 3(2), 312–326.
Purnamasari, R. N., Rochmatullah, M. R., & Surakarta, U. M. (2024). Factors influencing financial performance post-covid-19 pandemic: an empirical study on healthcare companies in indonesia and malaysia. 7, 7217–7232.
Purwanto, E., & Budiman, V. (2020). Applying the technology acceptance model to investigate the intention to use E-health: A conceptual framework. Technology Reports of Kansai University, 62(July), 2569–2580. https://www.researchgate.net/publication/342701335_Applying_the_Technology_Acceptance_Model_to_Investigate_the_Intention_to_Use_E-health_A_Conceptual_Framework%0Ahttps://www.kansaiuniversityreports.com/article/applying-the-technology-acceptance-model-to-i
Rahardja, SE, Hoesny, S, & ... (2016). Analisa Minat Masyarakat Surabaya Dalam Melakukan Online Booking Hotel Berdasarkan TAM (Technology Acceptance Model). Jurnal Hospitality dan …, publication.petra.ac.id, http://publication.petra.ac.id/index.php/manajemen-perhotelan/article/download/4758/4368
Rahman, N. S. A., Handayani, L., Othman, M. S., Al-Rahmi, W. M., Kasim, S., & Sutikno, T. (2020). Social media for collaborative learning. International Journal of Electrical and Computer Engineering, 10(1), 1070–1078. https://doi.org/10.11591/ijece.v10i1.pp1070-1078
Rigopoulos, George., and Dimitrios Askounis. 2007. A TAM Framework to EvaluateUser’s Perception Toward Online Electronic Payments. Journal of Internet Banking and Commerce, Vol. 12, No. 3, pp. 1-5.
Rizky, N. (2018). Pengaruh Persepsi Kemudahan Penggunaan, Kepercayaan, Dan Pengetahuan Terhadap Minat Menggunakan E-Banking Dalam Bertransaksi Pada Umkm Di Kecamatan Buleleng. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Universitas Pendidikan Ganesha, 9(2), 191–202.
Rochmatullah, M. R., Winarna, J., & Gantyowati, E. (2020). Economic Growth in Indonesian New Outonomous: Social-Economic Perspective. Jejak, 13(1), 170–187. https://doi.org/10.15294/jejak.v13i1.22816
Rogers, E. M. (2003). Diffusion of Innovations, 5th Edition. Free Press.
Sari, I. P., & Rochmatullah, M. R. (2024). Analysis of the Influence of Current Ratio , Debt to Total Assets , Debt to Equity Ratio , Return on Assets , and Return on Equity on Stock Prices. 5(1), 634–648.
Sekaran, U. (2016). Research Methods for Business.
Setiawan, I., Alfie, A. A., & Astuti, W. B. (2022). Penerapan Aplikasi Atlas, Kompetensi Dan Independensi Auditor Serta Kualitas Audit Kantor Akuntan Publik Di Semarang. Journal of Accounting and Finance, 1(1), 67–77. https://doi.org/10.31942/jafin.v1i1.6792
Setiawati, E., Setyowati, D. A., & Rochmatullah, M. R. (2020). Client Internal Factors to The Change of Upgrade, Downgrade, and Same Grade of Public Accounting Firm (An Empirical Study on The Banking Sector Companies Listed in The Indonesia Stock Exchange for The Year of 2014-2018). Riset Akuntansi Dan Keuangan Indonesia, 5(2), 171–183. https://doi.org/10.23917/reaksi.v5i2.10680
Sugiyono. (2010). Metode Penelitian Kuntitatif, Kualitataif dan R&D. Alfabeta.
Sugiyono. (2018). Metode Penelitian Kuantitatif, Kualitatif dan R&D (Cet.1). Alfabeta.
Sugiyono. (2021). Metode Penelitian Kualitatif, Kuantitatif , R&D.
Sumadi, M., Putra, R., & Firmansyah, A. (2022). Peran Perkembangan Teknologi Pada Profesi Akuntan Dalam Menghadapi Industri 4.0 Dan Society 5.0. Journal of Law, Administration, and Social Science, 2, 56–68. https://doi.org/10.54957/jolas.v2i1.162
Suntornpithug, N., & Khamalah, J. (2010). Machine and Person Interactivity: the Driving Forces Behind Influences on Consumers’ Willingness To Purchase Online. Journal of Electronic Commerce Research, 11(4): 299–325.
Surendran, P. (2012). Technology Acceptance Model: A Survey of Literature. International journal of business and social research, 2, 175-178.
Tumsifu, E., & Gekombe, C. (2020). Small and Medium Enterprises and Social Media Usage: A Fashion Industry Perspective. University of Dar Es Salaam Library Journal, 15(1), 101–124.
Wahyudi, B., & Yanthi, M. D. (2021). Penerimaan Teori TAM Terhadap Penggunaan Mobile Payment Dengan Kompatibilitas Sebagai Variabel Eksternal. Akuntabilitas. 15(1), 55-72.
Wang, Y. S., Wang, Y. M., Lin, H. H., & Tang, T. I. (2003). Determinants of user acceptance of Internet banking: An empirical study. International Journal of Service Industry Management, 14(5), 501–519. https://doi.org/10.1108/09564230310500192
Wibowo, Arif. 2006. Kajian Tentang Perilaku Pengguna Sistem Informasi Dengan Pendekatan Technology Acceptance Model (TAM). Jakarta Selatan : Program Studi Sistem Informasi, Fakultas Teknologi Informasi Universitas Budi Luhur.
Wiratama, K, & Sulindawati, NLGE (2022). Pengaruh persepsi kegunaan, persepsi kemudahan penggunaan, pengetahuan akuntansi dan kompatibilitas terhadap minat umkm dalam menggunakan aplikasi si …. JIMAT (Jurnal Ilmiah …, ejournal.undiksha.ac.id,
Wirahutomo, G. A. (2007). Pengaruh Persepsi Kegunaan (Perceived Usefulness), Persepsi Kemudahan (Perceived Ease Use) Terhadap Niat perilaku (Behavioral Intention) dalam Mengakses Channel Youtube Endank Soekamti dengan Sikap Penggunaan (Attitude Toward Using) Sebagai Mediasi. Universitas Brawijaya. http://repository.ub.ac.id/id/eprint/383
Yahyapour, N. (2008). Determining Factors Affecting Intention to Adopt Banking Recommender System; Case of Iran. Division of Industrial Marketing and E-Commerce, Master’s Thesis, 36, 31–48.
Yoon, S.-B., & Cho, E. (2016). Convergence adoption model (CAM) in the context of a smart car service. Comput. Hum. Behav., 60, 500–507.
Zwain, A. A. A. (2019). Technological innovativeness and information quality as neoteric predictors of users’ acceptance of learning management system: An expansion of UTAUT2. Interactive Technology and Smart Education, 16(3), 239–254. https://doi.org/10.1108/ITSE-09-2018-0065
Ahmad, & Pambudi, B. S. (2013). Pengaruh Persepsi Manfaat, Persepsi Kemudahan, Keamanan Dan Ketersediaan Fitur Terhadapminat Ulang Nasabah Bank Dalam Menggunakan Internet Banking (Studi Pada Program Layanan Internet Banking Bri). Journal of Chemical Information and Modeling, 53(9), 1689–1699.
Allami, K. K. J., Almaqtari, F. A., Al-Hattami, H. M., & Sapra, R. (2023). Factors associated with the intention to use information technology in audit in Iraq. Information Discovery and Delivery, June. https://doi.org/10.1108/IDD-12-2022-0128
Al-Jabri, M., I. & Sohail, M., S. 2012. Mobile Banking Adoption: Application Of Diffusion Of Innovation Theory. Journal of Electronic Commerce Research, VOL 13, NO 4, pp. 379 - 391
Alvin, A., & Kurniawati, K. (2019). Analisis Penerimaan Audit Software Bagi Auditor Eksternal Dengan Menggunakan Pendekatan Technology Acceptance Model (Tam). Balance Vocation Accounting Journal, 3(2), 1. https://doi.org/10.31000/bvaj.v3i2.2236
Andika, K. D., & Yasa, I. N. P. (2020). Pengaruh Technology Acceptance Model terhadap Penggunaan e- Filing (Studi pada Wajib Pajak Orang Pribadi di KPP Pratama Singaraja). Jurnal Ilmiah Akuntansi Dan Humanika, 10(3), 267–275.
C. Oktavia, M. R. (2016). Pengaruh E-Billing, E-Filling, Sosialisasi Perpajakan Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak. 1–23.
Davis, F. D. (1989). Davis 1989.pdf. In MIS Quarterly (Vol. 13, Issue 3, pp. 319–340). http://www.jstor.org/stable/249008
Davis, FD (1993). User acceptance of information technology: system characteristics, user perceptions and behavioral impacts. International journal of man-machine studies, Elsevier,
de Kerviler, G., Demoulin, N. T. M., & Zidda, P. (2016). Adoption of in-store mobile payment: Are perceived risk and convenience the only drivers? Journal of Retailing and Consumer Services, 31(April 2021), 334–344. https://doi.org/10.1016/j.jretconser.2016.04.011
EGLESIAS, Y (2015). PENGARUH KEGUNAAN PERSEPSIAN DAN KEMUDAHAN PENGGUNAAN PERSEPSIAN TERHADAP INTENSI UNTUK OLEH SIKAP TERHADAP PENGGUNAAN …., etd.repository.ugm.ac.id
Gefen, D., Karahanna, E., & Straub, D.W. (2003). Trust and TAM in Online Shopping: An Integrated Model. MIS Q., 27, 51-90.
Hair, J. F., Ringle, C. M., & Sarstedt, M. (2013). Partial Least Squares Structural Equation Modeling: Rigorous Applications, Better Results and Higher Acceptance. Long Range Planning, 46(1–2), 1–12. https://doi.org/10.1016/j.lrp.2013.01.001
Haniifah, M. N., & Pramudyastuti, O. L. (2022). Analisis Efektivitas Audit Tool and Linked Archive System Dalam Menunjang Proses Audit Laporan Keuangan. Jurnal Maneksi, 10(2), 169–176. https://doi.org/10.31959/jm.v10i2.747
Humbani, M., & Wiese, M. (2017). A Cashless Society for All : Determining Consumers ’ Readiness to Adopt Mobile Payment Services. Journal of African Business, 4(3): 409–429.
Ho
Lucky, P. C. (2012). Pengaruh persepsi manfaat,persepsi kemudahan penggunaan, dan kesesuaian terhadap sikap pengguna mobile banking.Malang: Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya.
Ma, W., & Yuen, A. (2011). E-Learning System Acceptance and Usage Pattern. Technology Acceptance in Education: Research and Issues, Kamel 2002, 201–216. https://doi.org/10.1007/978-94-6091-487-4_11
Mehaira, P. (2012). Assurance on The Reliability of Mobile Payment System and Its Effects on Its’ Use : An Empirical Examination. Accounting and Management Information Systems, 11(1): 97–111.
Mndzebele, Nomsa. 2011. The Effects of Relative Advantage, Compatibility and Complexity in the Adoption of EC in the Hotel Industry. International Journal of Computer and Communication Engineering, Vol. 2, No. 4, pp. 473 – 476
Mndzebele, N. (2013). The Effects of Relative Advantage, Compatibility and Complexity in the Adoption of EC in the Hotel Industry. International Journal of Computer and Communication Engineering, 2(4), 473–476. https://doi.org/10.7763/ijcce.2013.v2.229
Noviarni, E. (2014). Jurnal al-iqtishad, edisi : 10 vol. i tahun 2014. Analisis Adopsi Layanan Internet Banking Oleh Nasabah Perbankan Di Pekanbaru, I(JURNAL AL-IQTISHAD), 27–40.
Nurasri, A., & Irawati, A. (2017). Analisis Pengaruh Penerimaan Sistem Informasi Akuntansi Dengan Pendekatan Technology Acceptance Model (TAM) Studi Pada Bank Lampung. Prosiding Seminar Nasional Darmajaya, Bandar Lampung, 1, 327–340.
Nurgiyantoro, B., & Press, U. G. M. (2012). Teori Metodologi Sampel Penelitian. Gadjah Mada University Press.
Phonthanukitithaworn, C., Sellitto, C., & Fong, M. (2015). User Intentions to Adopt Mobile Payment Services : A Study of Early Adopters in Thailand. Journal of Internet Banking and Commerce, 20 (1): 1–29.
Pedrosa, I., Costa, C. J., & Aparicio, M. (2020). Determinants adoption of computer-assisted auditing tools (CAATs). Cognition, Technology and Work, 22(3), 565–583. https://doi.org/10.1007/s10111-019-00581-4
Prabandari, A. D., & Faizatul Ansoriyah, F. (2023). Pengaruh Persepsi Kegunaan, Kemudahan, Sikap, Niat Pengguna Terhadap Kenyataan Penggunaan Aplikasi SiPolgan. Jurnal Mahasiswa Wacana Publik, 3(2), 312–326.
Purnamasari, R. N., Rochmatullah, M. R., & Surakarta, U. M. (2024). Factors influencing financial performance post-covid-19 pandemic: an empirical study on healthcare companies in indonesia and malaysia. 7, 7217–7232.
Purwanto, E., & Budiman, V. (2020). Applying the technology acceptance model to investigate the intention to use E-health: A conceptual framework. Technology Reports of Kansai University, 62(July), 2569–2580. https://www.researchgate.net/publication/342701335_Applying_the_Technology_Acceptance_Model_to_Investigate_the_Intention_to_Use_E-health_A_Conceptual_Framework%0Ahttps://www.kansaiuniversityreports.com/article/applying-the-technology-acceptance-model-to-i
Rahardja, SE, Hoesny, S, & ... (2016). Analisa Minat Masyarakat Surabaya Dalam Melakukan Online Booking Hotel Berdasarkan TAM (Technology Acceptance Model). Jurnal Hospitality dan …, publication.petra.ac.id, http://publication.petra.ac.id/index.php/manajemen-perhotelan/article/download/4758/4368
Rahman, N. S. A., Handayani, L., Othman, M. S., Al-Rahmi, W. M., Kasim, S., & Sutikno, T. (2020). Social media for collaborative learning. International Journal of Electrical and Computer Engineering, 10(1), 1070–1078. https://doi.org/10.11591/ijece.v10i1.pp1070-1078
Rigopoulos, George., and Dimitrios Askounis. 2007. A TAM Framework to EvaluateUser’s Perception Toward Online Electronic Payments. Journal of Internet Banking and Commerce, Vol. 12, No. 3, pp. 1-5.
Rizky, N. (2018). Pengaruh Persepsi Kemudahan Penggunaan, Kepercayaan, Dan Pengetahuan Terhadap Minat Menggunakan E-Banking Dalam Bertransaksi Pada Umkm Di Kecamatan Buleleng. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Universitas Pendidikan Ganesha, 9(2), 191–202.
Rochmatullah, M. R., Winarna, J., & Gantyowati, E. (2020). Economic Growth in Indonesian New Outonomous: Social-Economic Perspective. Jejak, 13(1), 170–187. https://doi.org/10.15294/jejak.v13i1.22816
Rogers, E. M. (2003). Diffusion of Innovations, 5th Edition. Free Press.
Sari, I. P., & Rochmatullah, M. R. (2024). Analysis of the Influence of Current Ratio , Debt to Total Assets , Debt to Equity Ratio , Return on Assets , and Return on Equity on Stock Prices. 5(1), 634–648.
Sekaran, U. (2016). Research Methods for Business.
Setiawan, I., Alfie, A. A., & Astuti, W. B. (2022). Penerapan Aplikasi Atlas, Kompetensi Dan Independensi Auditor Serta Kualitas Audit Kantor Akuntan Publik Di Semarang. Journal of Accounting and Finance, 1(1), 67–77. https://doi.org/10.31942/jafin.v1i1.6792
Setiawati, E., Setyowati, D. A., & Rochmatullah, M. R. (2020). Client Internal Factors to The Change of Upgrade, Downgrade, and Same Grade of Public Accounting Firm (An Empirical Study on The Banking Sector Companies Listed in The Indonesia Stock Exchange for The Year of 2014-2018). Riset Akuntansi Dan Keuangan Indonesia, 5(2), 171–183. https://doi.org/10.23917/reaksi.v5i2.10680
Sugiyono. (2010). Metode Penelitian Kuntitatif, Kualitataif dan R&D. Alfabeta.
Sugiyono. (2018). Metode Penelitian Kuantitatif, Kualitatif dan R&D (Cet.1). Alfabeta.
Sugiyono. (2021). Metode Penelitian Kualitatif, Kuantitatif , R&D.
Sumadi, M., Putra, R., & Firmansyah, A. (2022). Peran Perkembangan Teknologi Pada Profesi Akuntan Dalam Menghadapi Industri 4.0 Dan Society 5.0. Journal of Law, Administration, and Social Science, 2, 56–68. https://doi.org/10.54957/jolas.v2i1.162
Suntornpithug, N., & Khamalah, J. (2010). Machine and Person Interactivity: the Driving Forces Behind Influences on Consumers’ Willingness To Purchase Online. Journal of Electronic Commerce Research, 11(4): 299–325.
Surendran, P. (2012). Technology Acceptance Model: A Survey of Literature. International journal of business and social research, 2, 175-178.
Tumsifu, E., & Gekombe, C. (2020). Small and Medium Enterprises and Social Media Usage: A Fashion Industry Perspective. University of Dar Es Salaam Library Journal, 15(1), 101–124.
Wahyudi, B., & Yanthi, M. D. (2021). Penerimaan Teori TAM Terhadap Penggunaan Mobile Payment Dengan Kompatibilitas Sebagai Variabel Eksternal. Akuntabilitas. 15(1), 55-72.
Wang, Y. S., Wang, Y. M., Lin, H. H., & Tang, T. I. (2003). Determinants of user acceptance of Internet banking: An empirical study. International Journal of Service Industry Management, 14(5), 501–519. https://doi.org/10.1108/09564230310500192
Wibowo, Arif. 2006. Kajian Tentang Perilaku Pengguna Sistem Informasi Dengan Pendekatan Technology Acceptance Model (TAM). Jakarta Selatan : Program Studi Sistem Informasi, Fakultas Teknologi Informasi Universitas Budi Luhur.
Wiratama, K, & Sulindawati, NLGE (2022). Pengaruh persepsi kegunaan, persepsi kemudahan penggunaan, pengetahuan akuntansi dan kompatibilitas terhadap minat umkm dalam menggunakan aplikasi si …. JIMAT (Jurnal Ilmiah …, ejournal.undiksha.ac.id,
Wirahutomo, G. A. (2007). Pengaruh Persepsi Kegunaan (Perceived Usefulness), Persepsi Kemudahan (Perceived Ease Use) Terhadap Niat perilaku (Behavioral Intention) dalam Mengakses Channel Youtube Endank Soekamti dengan Sikap Penggunaan (Attitude Toward Using) Sebagai Mediasi. Universitas Brawijaya. http://repository.ub.ac.id/id/eprint/383
Yahyapour, N. (2008). Determining Factors Affecting Intention to Adopt Banking Recommender System; Case of Iran. Division of Industrial Marketing and E-Commerce, Master’s Thesis, 36, 31–48.
Yoon, S.-B., & Cho, E. (2016). Convergence adoption model (CAM) in the context of a smart car service. Comput. Hum. Behav., 60, 500–507.
Zwain, A. A. A. (2019). Technological innovativeness and information quality as neoteric predictors of users’ acceptance of learning management system: An expansion of UTAUT2. Interactive Technology and Smart Education, 16(3), 239–254. https://doi.org/10.1108/ITSE-09-2018-0065
Published
2024-06-08
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Copyright (c) 2024 Aisyiah Rizqi Aulia
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
