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Research Paper | Accounting | Indonesia | Volume 8 Issue 2, February 2019

An Application of the Utaut Model to Understand the Behavior of Technology Usage (Case Study in Siaku Users at Udayana University)

Ni Luh Nyoman Sherina Devi | Gerianta Wirawan Yasa | I Gusti Ngurah Agung Suaryana

Abstract: This research analyzed factors that affecting the behavior of technology usage by financial employees at Udayana University by using Unified Theory of Acceptance and Use of The Technology (UTAUT) model. The technology in this study is referred to Sistem Informasi Akuntansi dan Keuangan (SIAKU) that providing accounting and finance information, which has been inaugurated by Udayana University since 2014. Through the UTAUT model, the acceptance level of information systems by users can be analyzed in order to determine whether the existing information system is sufficiently feasible and ideal to meet the needs of users, and how the users expectancy of information systems. The population of this research is all financial employees that working at Udayana University. Research samples are determined by purposive sampling technique which producing 87 respondents as the sample. The data were collected using questionnaires. Analyzer used in this research is Partial Least Square (PLS). The results indicated that performance expectancy, effort expectancy, and social influence have positive effect on information system usage intention. Facilitating conditions and behavioral intention are positively affect the actual use of information systems.

Keywords: UTAUT, information system, behavioral intention, usage behavior, SIAKU

Edition: Volume 8 Issue 2, February 2019,

Pages: 22 - 30