Determinants of Digital Accounting Software Adoption Among Accounting Students: An Empirical Investigation Using the UTAUT
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Abstract
The implementation of digital accounting software based on cloud accounting is increasing globally, including in Indonesia. Therefore, accounting students, as future professional accountants, must be highly proficient in operating digital accounting software. Despite the growing prevalence of digital tools, students’ readiness to embrace digital accounting software remains uncertain. This study aims to examine the factors influencing student’s acceptance of digital accounting software. The research was conducted on 147 accounting students from five major islands in Indonesia using a quantitative approach, analyzed through SmartPLS 3.0. The findings indicate that the primary factors influencing student’s adoption of digital accounting software are performance expectancy, social influence, and facilitating conditions. In contrast, effort expectancy does not significantly impact accounting student’s acceptance of digital accounting software. This research offers valuable insights for universities to optimize the integration of digital accounting software into their curriculum by addressing key factors such as performance expectancy, social influence, and facilitating conditions that significantly influence student adoption.
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References
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Al-Mamary, Y. H. S. (2022). Understanding the use of learning management systems by undergraduate university students using the UTAUT model: Credible evidence from Saudi Arabia. International Journal of Information Management Data Insights, 2(2). https://doi.org/10.1016/j.jjimei.2022.100092
Anastasya, D. E., & Rohman, A. (2021). Pengaruh Kualitas Sistem Informasi, Perceived Usefulness, Dan User Competency Terhadap Kepuasan Pengguna Sistem Informasi Akuntansi (Studi Empiris terhadap Bank BTN di Semarang). Diponegoro Journal Of Accounting, 10(4), 1–10 http://ejournals1.undip.ac.id/index.php/accounting
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Bawack, R. E., & Kala Kamdjoug, J. R. (2018). Adequacy Of UTAUT In Clinician Adoption Of Health Information Systems In Developing Countries: The Case Of Cameroon. International Journal of Medical Informatics, 109, 15–22. https://doi.org/10.1016/j.ijmedinf.2017.10.016
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Kroon, N., Alves, M. do C., & Martins, I. (2021). The Impacts of Emerging Technologies on Accountants’ Role and Skills: Connecting to Open Innovation—A Systematic Literature Review. Journal of Open Innovation: Technology, Market, and Complexity, 7(3), 163. https://doi.org/10.3390/joitmc7030163
Marlinah, L. (2019). Pentingnya Peran Perguruan Tinggi Dalam Mencetak Sdm Yang Berjiwa Inovator Dan Technopreneur Menyongsong Era Society 5.0. Ikraith-Ekonomika, 2(3), 17–25.
Melasari, R. (2019). Pengaruh Motivasi Belajar Penyalahgunaan Teknologi Informasi dan Integrasi Mahasiswa Terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi Sebagai Calon Akuntan (Studi Pada Mahasiswa Akuntansi Universitas Islam Indragiri). Jurnal Akuntansi Dan Keuangan, 8(1), 79–93. http://ejournal.unisi.ac.id/index.php/jak/article/view/715
Mulyani, S. (2011). Sistem Informasi Akuntansi (Vol. 3).
Otter, V., & Deutsch, M. (2023). Did Policy Lose Sight Of The Wood For the trees? An UTAUT-based Partial Least Squares Estimation Of Farmers Acceptance Of Innovative Sustainable Land Use Systems. Land Use Policy, 126. https://doi.org/10.1016/j.landusepol.2022.106467
Premi, W. B., & Widyaningrum, W. (2020). Analisis Penerimaan Teknologi Mobile BankingTerhadap Use Behavior Melalui Pendekatan Model Utaut 2. CAPITAL: Jurnal Eknomi Dan Manajemen, 3(2).
Puteri, I. R., & Wijayangka, C. (2020). Analisis PenerimaanTeknologiI Dompet Digital Pada UMKM Di Kota Bandung. Journal of Applied Business Administration, 4(2), 115–123. https://jurnal.polibatam.ac.id
Rana, Md. M., Siddiqee, M. S., Sakib, Md. N., & Ahamed, Md. R. (2024). Assessing AI adoption in developing country academia: A trust and privacy-augmented UTAUT framework. Heliyon, 10(18), e37569. https://doi.org/10.1016/j.heliyon.2024.e37569
Rini, Y. T. (2019). Mengurai Peta Jalan Akuntansi Era Industri 4.0. Jurnal Ilmu Manajemen Dan Akuntansi, 7(1).
Ronaghi, M. H., & Forouharfar, A. (2020). A Contextualized Study Of The Usage Of The Internet Of Things (IoTs) In Smart Farming In A Typical Middle Eastern Country Within The Context Of Unified Theory Of Acceptance And Use Of Technology Model (UTAUT). Technology in Society, 63. https://doi.org/10.1016/j.techsoc.2020.101415
Saad, M. (2023). The Influence of Accounting Information System Adoption on Business Performance Amid COVID-19. Computers in Human Behavior Reports, 10. https://doi.org/10.1016/j.chbr.2023.100286
Sagita, M. P., Hami, A. E., & Hinduan, Z. R. (2020). Development of Indonesian Work Readiness Scale on Fresh Graduate in Indonesia. Jurnal Psikologi, 19(3), 296–313.
Sahut, J. M., & Lissillour, R. (2023). The Adoption Of Remote Work Platforms After The Covid-19 Lockdown: New Approach, New Evidence. Journal of Business Research, 154. https://doi.org/10.1016/j.jbusres.2022.113345
Santosa, H., Yudono, A., & Adhitama, M. S. (2021). The Digital Management System Of The Tangible Culture Heritage For Enhancing Historic Building Governance In Malang Indonesia. IOP Conference Series: Earth and Environmental Science, 738(1). https://doi.org/10.1088/1755-1315/738/1/012056
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif dan R&d. Alphabet.
Sultana, N., Chowdhury, R. S., & Haque, A. (2023). Gravitating Towards Fintech: A study on Undergraduates Using Extended UTAUT Model. Heliyon, 9(10). https://doi.org/10.1016/j.heliyon.2023.e20731
Tansel, C. (2019). A New Concept in Accounting Profession: Cloud Accounting (Vol. 2, pp. 277–285).
Uddin, M. A., Alam, M. S., Mamun, A. Al, Khan, T. U. Z., & Akter, A. (2019). A study of the adoption and implementation of enterprise resource planning (ERP): Identification of moderators and mediator. Journal of Open Innovation: Technology, Market, and Complexity, 6(1). https://doi.org/10.3390/JOITMC6010002
Vagner, I., Sarakhman, O., & Shurpenkova, R. (2023). Analysis of the development of cloud technologies in accounting. Technology Audit and Production Reserves, 5(4(73)), 21–26. https://doi.org/10.15587/2706-5448.2023.289245
Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User Acceptance of Information Technology: Toward a Unified View. MIS Quarterly, 27(3), 425–478.
Venkatesh, V., Thong, J. Y. L., & Xu, X. (2012). Consumer Acceptance and Use of Information Technology: Extending Unified Theory of Acceptance Use of Technology ng The . MIS Quarterly, 36(1), 157–178.
Wan, L., Xie, S., & Shu, A. (2020). Toward an Understanding of University Students’ Continued Intention to Use MOOCs: When UTAUT Model Meets TTF Model. SAGE Open, 10(3). https://doi.org/10.1177/2158244020941858
Warshaw, P. R., & Davis, F. D. (1985). Disentangling Behavioral Intention and Behavioral Expectation. Journal Of Experimental Social Psychology, 21, 213–228.
Yohanes, K., Junius, K., Saputra, Y., Sari, R., Lisanti, Y., & Luhukay, D. (2020). Unified Theory of Acceptance and Use of Technology (UTAUT) Model Perspective to Enhance User Acceptance of Fintech Application. 2020 International Conference on Information Management and Technology (ICIMTech).
Zeinora, Z., & Septariani, D. (2020). Analisis Kelebihan Dan Kekurangan Serta Kebermanfaatan Menggunakan Software Accurate, Myob, Zahir Accounting Dan Penerapannya Di Universitas Indraprasta Pgri. JABE (Journal of Applied Business and Economic), 6(4), 341. https://doi.org/10.30998/jabe.v6i4.4969
Accurate. (2016, April 19). Pengenalan Accurate Online: Sejarah Accurate.
Aditya, R. H., Faroqi, A., & Wulansari, A. (2023). Analisis Penerimaan Pengguna Terhadap Penggunaan Sistem Surat Manajemen Elektronik Menerapkan Model UTAUT. KLIK: Kajian Ilmiah Informatika Dan Komputer, 3(6), 1040–1048.
Ajzen, I. (2015). The Theory Of Planned Behaviour Is Alive And Well, And Not Ready To Retire: A Commentary On Sniehotta, Presseau, And Araújo-Soares. Health Psychology Review, 9(2), 131–137.
Al-Mamary, Y. H. S. (2022). Understanding the use of learning management systems by undergraduate university students using the UTAUT model: Credible evidence from Saudi Arabia. International Journal of Information Management Data Insights, 2(2). https://doi.org/10.1016/j.jjimei.2022.100092
Anastasya, D. E., & Rohman, A. (2021). Pengaruh Kualitas Sistem Informasi, Perceived Usefulness, Dan User Competency Terhadap Kepuasan Pengguna Sistem Informasi Akuntansi (Studi Empiris terhadap Bank BTN di Semarang). Diponegoro Journal Of Accounting, 10(4), 1–10 http://ejournals1.undip.ac.id/index.php/accounting
Ardana, K. T. F., & Dwiana Putra, I. M. P. (2018). Pengaruh Penggunaan Sistem Informasi Akuntansi Dengan Konsep UTAUT Pada Kinerja Individual. E-Jurnal Akuntansi, 1282. https://doi.org/10.24843/eja.2018.v25.i02.p18
Ayaz, A., & Yanartaş, M. (2020). An analysis on the unified theory of acceptance and use of technology theory (UTAUT): Acceptance of electronic document management system (EDMS). Computers in Human Behavior Reports, 2, 100032. https://doi.org/10.1016/j.chbr.2020.100032
Bawack, R. E., & Kala Kamdjoug, J. R. (2018). Adequacy Of UTAUT In Clinician Adoption Of Health Information Systems In Developing Countries: The Case Of Cameroon. International Journal of Medical Informatics, 109, 15–22. https://doi.org/10.1016/j.ijmedinf.2017.10.016
Bodnar, G. H., & Hopwood, W. S. (2013). Accounting Information System.
Cai, C. W. (2021). Triple‐Entry Accounting With Blockchain: How Far Have We Come? Accounting & Finance, 61(1), 71–93. https://doi.org/10.1111/acfi.12556
Chang, C.-M., Liu, L.-W., Huang, H.-C., & Hsieh, H.-H. (2019). Factors Influencing Online Hotel Booking: Extending UTAUT2 with Age, Gender, and Experience as Moderators. Information, 10(9), 281. https://doi.org/10.3390/info10090281
Chauhan, S., & Jaiswal, M. (2016). Determinants of Acceptance of ERP Software Training in Business Schools: Empirical Investigation Using UTAUT Model. International Journal of Management Education, 14(3), 248–262. https://doi.org/10.1016/j.ijme.2016.05.005
Claretta, C., Subagio, N., & Paramitha, M. (2022). Pendampingan Implementasi Software Accurate bagi UD. MegaTeknik. Jurnal Pengabdian Mandiri (JPM), 1(7), 1–6.
Hair, J. F., Hult, G. T. M., Ringle, C. M., Sarstedt, M., Danks, N. P., & Ray, S. (2021). Partial Least Squares Structural Equation Modeling (PLS-SEM) Using R. Springer International Publishing. https://doi.org/10.1007/978-3-030-80519-7
Hung, B. Q., Hoa, T. A., Hoai, T. T., & Nguyen, N. P. (2023). Advancement Of Cloud-Based Accounting Effectiveness, Decision-Making Quality, And Firm Performance Through Digital Transformation and Digital Leadership: Empirical Evidence From Vietnam. Heliyon, 9(6), e16929. https://doi.org/10.1016/j.heliyon.2023.e16929
Idayani, R. W., & Darmaningrat, E. W. T. (2024). Evaluation of Factors Affecting Student Acceptance of Zedemy Using Unified Theory of Acceptance and Use of Technology (UTAUT). Procedia Computer Science, 234, 1276–1287. https://doi.org/https://doi.org/10.1016/j.procs.2024.03.125
Khechine, H., Raymond, B., & Augier, M. (2020). The adoption of a social learning system: Intrinsic value in the UTAUT model. British Journal of Educational Technology, 51(6), 2306–2325. https://doi.org/10.1111/bjet.12905
Kroon, N., Alves, M. do C., & Martins, I. (2021). The Impacts of Emerging Technologies on Accountants’ Role and Skills: Connecting to Open Innovation—A Systematic Literature Review. Journal of Open Innovation: Technology, Market, and Complexity, 7(3), 163. https://doi.org/10.3390/joitmc7030163
Marlinah, L. (2019). Pentingnya Peran Perguruan Tinggi Dalam Mencetak Sdm Yang Berjiwa Inovator Dan Technopreneur Menyongsong Era Society 5.0. Ikraith-Ekonomika, 2(3), 17–25.
Melasari, R. (2019). Pengaruh Motivasi Belajar Penyalahgunaan Teknologi Informasi dan Integrasi Mahasiswa Terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi Sebagai Calon Akuntan (Studi Pada Mahasiswa Akuntansi Universitas Islam Indragiri). Jurnal Akuntansi Dan Keuangan, 8(1), 79–93. http://ejournal.unisi.ac.id/index.php/jak/article/view/715
Mulyani, S. (2011). Sistem Informasi Akuntansi (Vol. 3).
Otter, V., & Deutsch, M. (2023). Did Policy Lose Sight Of The Wood For the trees? An UTAUT-based Partial Least Squares Estimation Of Farmers Acceptance Of Innovative Sustainable Land Use Systems. Land Use Policy, 126. https://doi.org/10.1016/j.landusepol.2022.106467
Premi, W. B., & Widyaningrum, W. (2020). Analisis Penerimaan Teknologi Mobile BankingTerhadap Use Behavior Melalui Pendekatan Model Utaut 2. CAPITAL: Jurnal Eknomi Dan Manajemen, 3(2).
Puteri, I. R., & Wijayangka, C. (2020). Analisis PenerimaanTeknologiI Dompet Digital Pada UMKM Di Kota Bandung. Journal of Applied Business Administration, 4(2), 115–123. https://jurnal.polibatam.ac.id
Rana, Md. M., Siddiqee, M. S., Sakib, Md. N., & Ahamed, Md. R. (2024). Assessing AI adoption in developing country academia: A trust and privacy-augmented UTAUT framework. Heliyon, 10(18), e37569. https://doi.org/10.1016/j.heliyon.2024.e37569
Rini, Y. T. (2019). Mengurai Peta Jalan Akuntansi Era Industri 4.0. Jurnal Ilmu Manajemen Dan Akuntansi, 7(1).
Ronaghi, M. H., & Forouharfar, A. (2020). A Contextualized Study Of The Usage Of The Internet Of Things (IoTs) In Smart Farming In A Typical Middle Eastern Country Within The Context Of Unified Theory Of Acceptance And Use Of Technology Model (UTAUT). Technology in Society, 63. https://doi.org/10.1016/j.techsoc.2020.101415
Saad, M. (2023). The Influence of Accounting Information System Adoption on Business Performance Amid COVID-19. Computers in Human Behavior Reports, 10. https://doi.org/10.1016/j.chbr.2023.100286
Sagita, M. P., Hami, A. E., & Hinduan, Z. R. (2020). Development of Indonesian Work Readiness Scale on Fresh Graduate in Indonesia. Jurnal Psikologi, 19(3), 296–313.
Sahut, J. M., & Lissillour, R. (2023). The Adoption Of Remote Work Platforms After The Covid-19 Lockdown: New Approach, New Evidence. Journal of Business Research, 154. https://doi.org/10.1016/j.jbusres.2022.113345
Santosa, H., Yudono, A., & Adhitama, M. S. (2021). The Digital Management System Of The Tangible Culture Heritage For Enhancing Historic Building Governance In Malang Indonesia. IOP Conference Series: Earth and Environmental Science, 738(1). https://doi.org/10.1088/1755-1315/738/1/012056
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif dan R&d. Alphabet.
Sultana, N., Chowdhury, R. S., & Haque, A. (2023). Gravitating Towards Fintech: A study on Undergraduates Using Extended UTAUT Model. Heliyon, 9(10). https://doi.org/10.1016/j.heliyon.2023.e20731
Tansel, C. (2019). A New Concept in Accounting Profession: Cloud Accounting (Vol. 2, pp. 277–285).
Uddin, M. A., Alam, M. S., Mamun, A. Al, Khan, T. U. Z., & Akter, A. (2019). A study of the adoption and implementation of enterprise resource planning (ERP): Identification of moderators and mediator. Journal of Open Innovation: Technology, Market, and Complexity, 6(1). https://doi.org/10.3390/JOITMC6010002
Vagner, I., Sarakhman, O., & Shurpenkova, R. (2023). Analysis of the development of cloud technologies in accounting. Technology Audit and Production Reserves, 5(4(73)), 21–26. https://doi.org/10.15587/2706-5448.2023.289245
Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User Acceptance of Information Technology: Toward a Unified View. MIS Quarterly, 27(3), 425–478.
Venkatesh, V., Thong, J. Y. L., & Xu, X. (2012). Consumer Acceptance and Use of Information Technology: Extending Unified Theory of Acceptance Use of Technology ng The . MIS Quarterly, 36(1), 157–178.
Wan, L., Xie, S., & Shu, A. (2020). Toward an Understanding of University Students’ Continued Intention to Use MOOCs: When UTAUT Model Meets TTF Model. SAGE Open, 10(3). https://doi.org/10.1177/2158244020941858
Warshaw, P. R., & Davis, F. D. (1985). Disentangling Behavioral Intention and Behavioral Expectation. Journal Of Experimental Social Psychology, 21, 213–228.
Yohanes, K., Junius, K., Saputra, Y., Sari, R., Lisanti, Y., & Luhukay, D. (2020). Unified Theory of Acceptance and Use of Technology (UTAUT) Model Perspective to Enhance User Acceptance of Fintech Application. 2020 International Conference on Information Management and Technology (ICIMTech).
Zeinora, Z., & Septariani, D. (2020). Analisis Kelebihan Dan Kekurangan Serta Kebermanfaatan Menggunakan Software Accurate, Myob, Zahir Accounting Dan Penerapannya Di Universitas Indraprasta Pgri. JABE (Journal of Applied Business and Economic), 6(4), 341. https://doi.org/10.30998/jabe.v6i4.4969