ANALISIS PENGARUH TECHNOLOGY ACCEPTANCE MODEL (TAM) TERHADAP PENERIMAAN DAN PENGGUNAAN PERANGKAT LUNAK AKUNTANSI (PLA) DI KALANGAN MAHASISWA AKUNTANSI

Abstract

The using and development of accounting software in accounting study should improve student's skill technology and performance in term accounting study. Infact the acceptance and using accounting software by student not always high because it is impacted by many factors. Therefore, the purpose of this research is to give better understanding about adoption new technology (accounting software) . Technology Acceptance Model (TAM as a theoretical foundation used to describe why student accept or reject the accounting software. Data were collected using a survey on 124 accounting students from several universities in Semarang whofulfill the criteria for sample determination.. A questionnaire has been using to collect data. The hypothesis ofthis research analyzed with AMOS 4.01. The result conclude that Perceived Ease of Use (PEOU) and Perceived of Usefulness (POU) have positive impact to acceptance and using of accounting software through the impact on Attitude Toward Using Technology (ATUT) , Intention Toward Using Technology (ITUT) and then Actual Usage (AU). Keyword: Accounting Software, Technology Acceptance Model (TAM, Perceived Ease Of Use (PEOU), Perceived of Usefulness (POU), Attitude Toward Using Technology (ATUT), Intention Toward Using Technology (ITUT).