Model Mandatory Usage terhadap Sikap Penggunaan Sistem Informasi Keuangan Daerah dengan Pendekatan Technology Acceptance Model (TAM)

Abstract

The aim of the research is to test empirically the construction of the influence of the mandatory usage by the financial manager and accountancy in the work unit of Surakarta local government towards the attitude usage of the regional finance management information system. 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 ease of use have a significant effect on attitude toward using; and (4) mandatory usage have not a significant effect on attitude toward using.