Analysis of Using Accrual Based Accounting System by the Theoretical Approach of Technology Acceptance Model 3
Analysis of Using Accrual Based Accounting System by the Theoretical Approach of Technology Acceptance Model 3

Summary/Abstract: The purpose of this study is to examine the use of accrual-based accounting system with the behavior of the theoretical approach of Technology Acceptance Model. The population of this study was 345 Heads of the Regional Team Work Unit (SKPD) in Java and Sumatera. The sampling method was done by using purposive sampling technique with judgment sampling criterion. This research used Structural Equation Modeling (SEM) with Amos program to test the proposed hypothesis. The results show that the external variables in the theory of Technology Acceptance Model have no effect toward the perception of acceptance of accrual based accounting system implementation. This research also proves that intrinsic motivation in Technology Acceptance Model theory influenced the perceptions of acceptance of accrual based accounting system implementation. Other results indicate that system quality (System Quality) influences the perceptions of ease of use of accrual￾based accounting system. Commitment systems to use are proved to influence the perception of benefits accrual based accounting system. This study has limitations in terms of indicators because the formation of research variables is relatively small. The future research is expected to use more variables forming indicators, adding literature by integrating other theories and developing the research models.

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