Pengaruh perceived usefulness dan perceived ease of use dalam penggunaan sistem informasi keuangan daerah

Oleh :
Suhendro - S4307100 - Sekolah Pascasarjana

ABSTRAK Tujuan yang hendak dicapai dalam penelitian adalah untuk menguji secara empiris konstruksi perceived usefulness dan perceived easy of use terhadap sikap dan minat serta penggunaan aktual sistem informasi keuangan daerah dalam kondisi mandatory using. Subjek penelitian ini adalah pengelola keuangan dan akuntansi pada satuan kerja perangkat daerah di Pemerintah Kota Surakarta. Pengolahan dan analisis data dilakukan dengan teknik multivariate Structural Equation Modeling (SEM). Jumlah seluruh kuesioner yang disebarkan sebanyak 170 buah, yang menjawab lengkap dan memenuhi syarat untuk dianalisis lebih lanjut adalah 86 buah. Berdasarkan uji validitas, reliabilitas dan normalitas atas data yang diperoleh, menunjukan bahwa data valid, reliabel dan memenuhi aspek normalitas. Hasil pengujian hipótesis menunjukan bahwa (1) perceived ease of use berpengaruh signifikan terhadap perceived usefulness; (2) perceived usefulness berpengaruh signifikan terhadap attitude toward using; (3) perceived usefulness tidak berpengaruh signifikan terhadap behavioral intention to use; (4) perceived ease of use berpengaruh signifikan terhadap attitude toward using; (5) attitude toward using berpengaruh signifikan terhadap behavioral intention to use; (6) mandatory using tidak berpengaruh signifikan terhadap attitude toward using; (7) behavioral intention to use berpengaruh signifikan terhadap actual usage. ABSTRACT The aim of the research is to test empirically the construction of the influence of the perceived usefulness and perceived ease of use by the financial manager and accountancy in the work unit of Surakarta local government towards the use of the regional finance management information system in the condition environment that was obliged (mandatory using). The processing and the analysis of the data is carried out technically multivariate Structural Equation Modeling (SEM). The number of the questionnaire that was send 170 and that answered completely so to be analyzed further is 86. Based on the validity, reliability and normality test show that the data is valid, reliable and filled the aspect normality. The results of the hypothesis testing show that (1) perceived ease of use have a significant effect on perceived usefulness; (2) perceived usefulness have a significant effect on attitude toward using; (3) perceived usefulness have not a significant effect on behavioral intention to use; (4) perceived ease of use have a significant effect on attitude toward using; (5) attitude toward using have a significant effect on behavioral intention to use; (6) Mandatory using have not a significant effect on attitude toward using; and (7) behavioral intention to use have a significant effect on actual usage.