ANALYSIS OF ACCEPTANCE OF ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION BASED ON ELECTRONIC PAYMENT USING THE UTAUT MODEL

Purpose — This study aims to examine and analyze the effect of performance expectancy, effort expectancy, social influences, and facilitating conditions on the actual use of electronic payment-based accounting information systems. Design/methodology/approach — Data obtained through online questionnaires filled out by 247 active users of electronic payment systems. The analysis method used is a Structural Equation Modeling/SEM with a Partial Least Square/PLS test tool. Findings — Empirical evidence shows that performance expectancy, effort expectancy, social influences, and facilitating conditions significantly affect electronic payment systems' actual use. Practical implications — Electronic payment platforms are recommended to provide an electronic payment application system that can be used easily and usefully. The platform can use these results as a reference regarding customer behaviour in using an electronic payment-based accounting record system Originality/value — This study uses UTAUT which is modelled directly on actual use. Keywords — Accounting; System; Electronic Payments; UTAUT; and Actual Use. Paper type — Positive Paradigm Research Paper