PENGARUH PERFORMANCE EXPECTANCY, EFFORT EXPECTANCY DAN  SOCIAL INFLUENCE TERHADAP PERILAKU PENGGUNAN ACCURATE ONLINE DENGAN BEHAVIORAL INTENTION SEBAGAI VARIABEL MEDIASI

THE EFFECT OF  PERFORMANCE EXPECTANCY, EFFORT EXPECTANCY AND  SOCIAL INFLUENCE TOWARDS ACCURATE ONLINE USE BEHAVIOR WITH BEHAVIORAL INTENTION AS A MEDIATING VARIABLE

Penelitian ini dilakukan untuk menganalisis faktor-faktor yang mempengaruhi perilaku penggunaan accurate online pada mata pelajaran komputer akuntansi dengan didasarkan pada model penerimaan dan penggunaan teknologi UTAUT. Penelitian ini merupakan penelitian kuantitatif. Populasi dalam penelitian ini adalah peserta didik jurusan akuntansi keuangan dan lembaga SMK IPIEMS Surabaya sebanyak 81 orang, dengan sampel penelitian sebanyak 44 orang. Sampel diambil berdasarkan teknik purpovsive sampling dengan kriteria peserta didik yang telah atau sedang menempuh mata pelajaran komputer akuntansi. Data dikumpulkan dengan menggunakan kuisioner. Teknik analisis data yang digunakan dalam penelitian adalah teknik analisis Structural Equation Modeling (SEM). Hasil penelitian menunjukkan terdapat pengaruh langsung positif signifikan performance expectancy terhadap behavioral intention,   effort expectancy terhadap behavioral intention, social inffluence terhadap behavioral intention, adanya pengaruh langsung positif signifikan behavioral intention terhadap perilaku penggunaan accurate online, adanya pengaruh langsung positif signifikan effort expectancy terhadap perilaku penggunaan accurate online, namun ditemukan bahwa tidak ada pengaruh secara langsung signifikan antara performance expectancy terhadap perilaku penggunaan accurate online dan social inffluence terhadap perilaku penggunaan accurate online. Terdapat pengaruh tidak langsung positif signifikan antara performance expectancy terhadap perilaku penggunaan accurate online dengan behavioral intention sebagai variabel mediasi dan terdapat pengaruh tidak langsung positif signifikan antara effort expectancy terhadap perilaku penggunaan accurate online dengan behavioral intention sebagai variabel mediasi, namun ditemukan bahwa tidak terdapat pengaruh secara tidak langsung signifikan antara social inffluence  terhadap perilaku penggunaan accurate online dengan behavioral intention sebagai variabel mediasi.

Kata Kunci: Accurate online, UTAUT, Komputer Akuntansi, cloud computing, software akuntansi

This research was conducted to analyze the factors that influence the online accurate usage behavior applied to computer accounting subjects based on the acceptance and use model of UTAUT technology. This research is quantitative. The population in this study were 81 students majoring in financial accounting SMK IPIEMS Surabaya, with a research sample of 44 people. Samples were taken based on the purposive sampling technique with the criteria of students who have or are currently taking computer accounting subjects. Data were collected using a questionnaire. The data analysis technique used in this research is the Structural Equation Modeling (SEM). The results show that there is a significant positive direct effect of performance expectancy on behavioral intention, effort expectancy on behavioral intention, social influence on behavioral intention, there is a significant positive direct effect of behavioral intention on the behavior of using accurate online, there is a significant positive direct effect of effort expectancy on accurate use behavior. online, but it was found that there was no significant direct effect between performance expectancy on accurate online usage behavior and social influence on accurate online user behavior. There is a significant positive indirect effect between performance expectancy on the behavior of using accurate online with behavioral intention as a mediating variable and there is a significant positive indirect effect between effort expectancy on the behavior of using accurate online with behavioral intention as a mediating variable, but it was found that there was no indirect effect. directly significant between social influence on the behavior of using accurate online with behavioral intention as a mediating variable.

Keywords: Accurate online, UTAUT, Computer Accounting, cloud computing, accounting software