Analysis of the Factors That Affect the Acceptance of Accounting
Information Systems in Business Firms in Jakarta
Darmansyah
1
, Yosevin Karnawati
1
, Retna Suliati
1
and Royhisar Martahan S
1
1
Faculty of Economics and Business, Department of Accounting, Universitas Esa Unggul, Jakarta, Indonesia
Keywords: Performance Expectancy, Effort Expectancy, Social Influence, Facilitating Conditions, Acceptance of
Accounting Information System.
Abstract: The company needs an accounting information system in order to provide information to users of financial
statements. Accountants within the company must quickly adapt to changes in information systems and
technologies applied to the company. This study aims to determine the factors that affect the acceptance of
accounting information systems in management accountants who work in business enterprises. The
population of this study is a management accountant working in West Jakarta. While the unit of analysis is a
management accountant, who works on the business company and uses accounting information technology
in its financial reporting process. Data retrieval is done by distributing questionnaires on respondents who
meet the criteria as a management accountant who uses accounting information systems in his work. The
research design used is explanatoris causal. processing. The analytical tool used is multiple regression
analysis. The results show that the accountant uses the importance of accounting information systems to
support many works. Performance expectancy has a significant positive effect on the acceptance of
accounting information system. With high performance expectancy, accountants have been able to
experience Effort expectancy has a significant negative effect on the acceptance of the accounting
information system. Effort Expectancy has a significant negative effect on the acceptance of the accounting
information system.
1 INTRODUCTION
The development of information technology has a
significant impact on the accounting information
system (AIS) within a company. The real perceived
impact of the existence of an AIS is the processing
of data that changes from the manual system to the
computer system and the emergence of software for
accounting that can facilitate the making of
financial statements. The software includes Oracle,
Microsoft SQL server, Deceasay, Peachtree, Zahir
and Myob. The advances in information technology
affect the development of accounting information
systems (SIAs) in terms of data processing, internal
control, increasing the number and quality of
information in financial reporting.
The user of a system is a human (man) who
psychologically has a certainbehavior attached to
him so that the aspects of behavior in the human
context as the user (brainware) of IT becomes
important as a decisive factor on everyone who runs
IT. Research on interest in behaving in the use of
technology is done using the Technology
Acceptance Model (TAM). TAM is based on the
Theory of Reasoned Action (TRA) which was
proposed by Ajzen et al. (1980). TRA states that a
person will receive a computer if the computer
provides benefits to the wearer. TAM is specifically
used in the field of information systems to predict
acceptance and use in individual user jobs
(Jogiyanto: 2007). This model places the attitude
factor of each user behavior with four variables:
perceived ease of use, perceived usefulness, attitude
towards using, and behavioral tendency to keep
using (behavioral intention to use). These four
variables have high determinants and validity that
have been tested empirically to predict the picture
on the behavioral aspects of information technology
users (Chau: 1996).
The acceptance of information technology can
be defined as the use of workers' technology, as
their way of life. A study in the field of information
systems to assess the acceptance of its users in
ways: the frequency or computer system used, the
506
Darmansyah, ., Karnawati, Y., Suliati, R. and Martahan S., R.
Analysis of the Factors That Affect the Acceptance of Accounting Information Systems in Business Firms in Jakarta.
DOI: 10.5220/0009951505060511
In Proceedings of the 1st International Conference on Recent Innovations (ICRI 2018), pages 506-511
ISBN: 978-989-758-458-9
Copyright
c
 2020 by SCITEPRESS – Science and Technology Publications, Lda. All rights reserved

duration of use and the number of uses of different
computer applications (Schillewaert et al., 2000).
The TAM model developed from psychological
theory explains the behavior of computer users,
which is based on belief, attitude, intention and user
behavior relationship (Fahmi: 2004). The user's
attitude towards the computer can also be
demonstrated by the user's optimistic attitude that
the computer is very helpful and useful to overcome
problems or work (Nur Indriantoro: 2000).
UTAUT (Unified Theory of Acceptance and
Use of Technology) is a model to explain user
behavior towards information technology. This
model is a combination of eight models that have
been successfully developed before. The UTAUT
model shows that the intention to behave
(behavioral intention) and behavior to use a
technology (use behavior) is influenced by
performance expectancy, effort expectancy, social
influence and facilitating conditions.
This study will analyze the behavior of system
users by using the UTAUT model framework that
examines the determinants of user acceptance and
user behavior, namely performance expectancy,
effort expectancy, social influence and facilitating
conditions. Furthermore, Chin and Todd (1995)
convey that the usefulness of information
technology will make the work easier, useful,
increase productivity, enhance effectiveness, and
improve performance and job performance.
Nasir (2013) stated that performance expectancy is
defined as the degree to which a person believes
that using a system will help him achieve a
performance advantage in his work. Effort
expectancy is defined as the level of ease associated
with system usage. Social influence is defined as
the degree to which a person perceives that the
person, he deems important, believes that he should
use the new system. Facilitating conditions are
defined as the extent to which a person believes that
the existing organizational and technical
infrastructure supports the use of the system.
Research Objectives to be achieved are as follows
1) analyze the determinants of Accounting
Information System Acceptance and performance of
individuals in the Business Company.

2 LITERATURE REVIEW AND
HYPOTHESES
DEVELOPMENT
2.1 Accounting Information System
According to Bordnar and Hopewood (2001), the
notion of an accounting information system is, "A
collection of resources, such as human and
equipment, which is set to transform data into
accounting information." This information is
communicated to its users for various decision-
making. Accounting Information System is a
functional information system that underlies other
functional information systems. This shows that a
company that will build a management information
system, it is advisable to build an accounting
information system first. Important functions formed
by SIA in an organization include collecting and
storing data about activities and transactions.
2.2 Unified Theory of Acceptance and
Use of Technology (UTAUT)
The Unified Theory of Acceptance and Use of
Technology (UTAUT) model is a theory developed
by Venkatesh et al. (2003) combines the successful
features of eight leading technology acceptance
theories into one theory. The constructs underlying
the Unified Theory of Acceptance and Use of
Technology are as follows:
a. Performance Expectancy
Venkatesh et al.(2003) define Performance
Expectancy as the level at which a person
believes by using the system will help the person
to gain performance on the job. The variables
are: 1) perceived usefulness, 2) extrinsic
motivation, 3) job fit, 4) relative advantage, 5)
outcome expectations.
b. Effort Expectancy
Effort expectancy is a level of ease of use system
that will be able to reduce the effort (energy and
time) of individuals in doing their work. The
variables are formulated based on 3 constructs on
the previous model or theory of Perceived Easy
Of Use (PEOU) of the TAM model, the
complexity of the model of PC utilization
(MPCU), and the ease of use of the diffusion
theory of innovation (Venkatesh et al., 2003).
c. Social Influence
Social influence is defined as the degree to which
an individual assumes that the other person
assures him that he or she should use the new
Analysis of the Factors That Affect the Acceptance of Accounting Information Systems in Business Firms in Jakarta
507

system. Herbert Kelman (1958) identifies three
broad varieties of social factors, which include 1)
Compliance, 2) Identification and 3)
Internalization. In this concept, there is a
combination of variables derived from the
previous research model on the model of
acceptance and use of technology. The variables
are subjective norms, social factors (social
factors) and image (image).
d. Facilitating Conditions
The theory of attitude and behavior of Triandis
(1980) in Tjhai (2003) states that the use of
information technology by workers is influenced
by individual feelings (affect) on the use of
personal computers, social norms in workplaces
taking into account the use of personal
computers, habits related to computer use,
consequences of personal computer use, and
facilitating conditions in the use of information
technology.
2.3 Acceptance of IT
The use of information systems, the utilization of
information technology by individuals, groups, or
companies is a core variable in information systems
research. The use of information technology systems
is a major variable affecting managerial performance
(Sharda et al., 1998; Davis, 1989). Iqbaria (1994),
Nelson (1996), Luthans (1995) also mentioned that
individually or collectively acceptance of use can be
explained from the variation of the use of a system
because it is believed the use of an IT-based system
can develop individual performance or
organizational performance.
Several studies have identified IT acceptance
indicators, where it is generally known that IT
acceptance is seen from system usage and frequency
of computer usage (Soh.et.al:1992) and others are
looking at user satisfaction aspects
(Iqbaria.et.al:1997). Research conducted by
Adam.et.al (1992) and Davis.et.al (1989) make use
of the system as a key indicator of user acceptance.
While Imam Yuadi (2010) explains that 3
dimensions determine the acceptance of technology,
namely aspects of trust, attitude, and user goals.
The research model used as the basis for
preparing the hypothesis is as follows:
Figure 1. Research Model
Performance expectancy in the form of easy
access to accounting data in various formats,
flexibility to communicate with leaders and peers,
flexibility report format, Positive experience in the
form of ease of using features and systems that are
user friendly, Social influence in the form of advice
and direction from the leadership and peers, greeting
the use of system and facilitating condition in the
form of system facilities provided by the company
proved to increase their acceptance in using
accounting information system.
Hypothesis 1: Performance Expectancy, Effort
Expectancy, Social Influence and
Facilitating Condition affect the
Acceptance of Accounting
Information System
The impact of the use of an information system
on the individual users of the system is defined as
the degree to which a person believes that using the
system can improve its performance. Seddon (1997)
defines the performance of individuals as individual
perceptions of the use of information systems they
use can improve their performance in
organizing.Acceptance of a good system will make
accountants tend to feel comfortable during work so
they will feel helpful in completing the work. The
higher the level of user satisfaction of information
systems, the higher their performance.
Hypothesis 2: Acceptance of Accounting
Information System influence
toward individual performance.
Performance Expectancy, Effort Expectancy,
Social Influence and Facilitating Condition provide
net benefits so that it can be a reference to the extent
to which information systems can contribute to the
success of individuals and organizations.Factors
ICRI 2018 - International Conference Recent Innovation
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Performance Expectancy, Effort Expectancy, Social
Influence and Facilitating Condition give impact to
user satisfaction system, so as to increase individual
performance (Seddon, 1997).
Hypothesis 3: Performance Expectancy, Effort
Expectancy, Social Influence and
Facilitating Condition
influencetoward individual
performance.
3 RESEARCH METHOD AND
INSTRUMENTS
The population in this study is a management
accountant working for a business company in West
Jakarta. The number of samples determined in this
study is 5 times the number of indicators as many as
110. Hypothesis testing of this research using Path
Analysis (Analysis of Path) by using 2S OLS (Two
Stage Ordinary Least Square) to analyze the pattern
of relationship between variables with the aim to
determine the direct or indirect effect with the
pattern of causality.
1. Empirical results and discussion
a. Performance Expectancy, Effort Expectancy,
Social Influence and Facilitating Condition on
Acceptance of Accounting Information System
1) Simultaneous Test (F Test)
This test is used to determine whether
there is influence simultaneously between
Performance Expectancy, Effort Expectancy,
Social Influence and Facilitating Condition to
Acceptance of Accounting Information
System.F test results can be seen as follows:
Table 1 Simultaneous Test Results Model 1
ANOVA
a
Model
Sum of
Squares
df
Mean
Square
F Sig.
1
Regre
ssion
8.106 4 2.026
6.77
8
.000
b
Resid
ual
31.392 105 0.299
Total 39.497 109
Then Ha1 is accepted, because when viewed
from the results of significance, it is found that the
significance value of 0.000 <α (0.05) means that
simultaneously Performance Expectancy, Effort
Expectancy, Social Influence and Facilitating
Condition affect Acceptance of Accounting
Information System. This can be due to the
accountant already aware of the importance of
accounting systems that support his work.
Performance expectancy in the form of ease of
accessing accounting data in various formats,
flexibility to communicate with leaders and peers,
flexibility report format, positive experience of
effort expectancy in the form of ease of use features
and systems that are user friendly, social influence in
the form of advice and direction from the leadership
and colleagues greeting the use of system and
facilitating condition in the form of system facilities
provided by the company proved to increase their
acceptance in using accounting information system.
2) Partial Test (t test)
The t test is performed to prove the
partial influence between the independent
variables consisting of Performance
Expectancy, Effort Expectancy, Social
Influence and Facilitating Condition
influencing Acceptance of Accounting
Information System.
Table 2 Partial Test Results Model 1
Performance Expectancy has a significant
positive effect on Acceptance of Accounting
Information System. This is because Performance
expectancy is a UTAUT construct aimed at
measuring a person's confidence level that using a
system can assist a person in achieving job
performance (Vekantesh et al., 2003).With high
Peformance expectancy, accountants have been able
to experience significant benefits after using a
system (Adenan, 2013).With these perceived
benefits, then the level of acceptance of accounting
information systems will increase.
Effort Expectancy has a significant negative
effect on Acceptance of Accounting Information
System. Effort Expectancy has a significant negative
effect on Acceptance of Accounting Information
System. Effort expectancy is the level of effort of
each individual in the use of a system to support his
work (Venkatesh et al., 2003) and is a level of ease
of use of the system that will reduce the effort
Analysis of the Factors That Affect the Acceptance of Accounting Information Systems in Business Firms in Jakarta
509

(energy and time) of individuals in doing their work.
As stated by Adenan (2015), that effort expectancy
refers to how easily one thinks in using a system, it
can be said that accountants within the company
have not felt that the system is capable of supporting
their work and it requires effort and time to be able
to use,thus with the system makes the acceptance of
accounting information systems to be down.
According to Venkatesh and Davis (2000), social
influence has an impact on individual behavior
through three mechanisms of compliance,
internalization, and identification. It can be
concluded that the more influence an environment
gives to the prospective users of information
technology to use new information technology, the
greater the interest arising from potential personal
users in using the information technology because of
the strong influence of the surrounding environment.
Social influence can negatively affect the acceptance
of the system may be due to the desire of
individuation, namely the need to maintain our
individuality. Most of us have a desire for
individuation to be differentiated from others in
some ways.Also, it is possible because of the desire
to maintain control over the events in his life. The
stronger the individual needs for personal control,
the less likely they are to comply with social
pressure.
Facilitation Condition has a significant positive
effect on Acceptance of Accounting Information
System. The conditions that facilitate the use of
information technology are the extent to which one
believes that organizational and technical
infrastructure exists to support the use of the system.
If the facilities provided to use the system more
complete, then the acceptance of the system will
increase.
4 CONCLUSIONS AND
IMPLICATIONS
The conclusion of this research is that the
acceptance of the accounting information system
due to management accountant has realized the
importance of an accounting system to support the
work.This is becauseof ease of accessing accounting
data in various formats, flexibility to communicate
with leaders and peers, flexibility report format,
positive experience and systems that are user-
friendly. Acceptance of an accounting information
system makes accountants tend to feel comfortable
during work so they will feel helpful in completing
the work.
Some of the limitations of this study lead to
many things that can not be explained more deeply,
especially the discussion of the causal factors of
individual performance improvement from
individual control over their work and their belief in
self-efficacy. Then further research can be proposed
to add the variables locus of control in order to
improve the performance of individual accountant
management about the acceptance of the accounting
information system
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