Analysis of Technology Acceptance Model (TAM) Approach to the Quality of Accounting Information Systems

Abstract

This study aims to thoroughly explain the use of accounting information systems with the technology acceptance model (TAM). The data used in this study are primary data. In this study, the data used were answers from respondents obtained through questionnaires. The population studied in this study were all employees who worked in PT. Bank Amar Indonesia Tbk. The sample was selected using convenience sampling method. Sample selection is done by meeting employees who were working at the time the survey was conducted. The measurement of each variable was carried out using a questionnaire with a Likert scale. This study will analyze the description of the independent variables under study through the average value, maximum value, minimum value, and standard deviation based on data processed through the STATA application. The results showed that (1) Perceived usefulness does not have a significant effect on the quality of the accounting information system; (2) Perceived ease of use has a significant effect on the quality of the accounting information system.

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