ANALISIS PENGARUH EKSPEKTASI KINERJA, EKSPEKTASI USAHA, FAKTOR SOSIAL DAN KONDISI YANG MEMFASILITASI TERHADAP PENGGUNAAN SISTEM INFORMASI AKUNTANSI (STUDI EMPIRIS PADA KOPERASI DI KOTA BANJARMASIN)

Abstract

This study aims to find empirical evidence whether performance expectancy, effort expectancy, social factor, and facilitating conditions a significant effect on the use of accounting system at the cooperative in the city of Banjarmasin. This study uses a sample of cooperative management in Banjarmasin with survey method through questionnaire. The sampling tecnique using purposive sampling method is a method that determines the respondents to be sampled based on certain criteria (Siregar, 2014:60). Of the 100 questionnaires sent questionnaires that can be used as sample of 41 questionnaires with respondents rate of 41%. Data obtainde the analyzed using multiple regression analysis techniques. The results of this study indicate that performance expectancy partially significant effect on the use of accounting information system; effort expectancy partially significant effect on the use of accounting information system; social factor partially significant effect on the use of accounting information system; and  facilitating conditions partially significant effect on the use of accounting information system.