FAKTOR-FAKTOR YANG MEMENGARUHI PENERIMAAN DAN PENGGUNAAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH (SIPKD) DALAM PERSPEKTIF THE UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY 2 (UTAUT 2) DI KABUPATEN SEMARANG

*Sutanto Sutanto  -  Pemerintah Daerah Kabupaten Semarang, Indonesia
Imam Ghozali  -  Departemen Akuntansi, Fakultas Ekonomika dan Bisnis Universitas Diponegoro, Indonesia
Rr. Sri Handayani  -  Departemen Akuntansi, Fakultas Ekonomika dan Bisnis Universitas Diponegoro, Indonesia
Received: 29 Sep 2018; Published: 29 Sep 2018.
Open Access
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Abstract

This study aims to analysis and obtain empirical evidence of factors that affected the end user’s
acceptance of SIPKD in Semarang Regency by using UTAUT 2 model. Sistem Informasi
Pengelolaan Keuangan Daerah (SIPKD) is an integrated application as a tool of local
government to improve the effectiveness of the implementation of regional financial management
regulations. This application is based on efficiency, economical, effective, transparent,
accountable, and auditable principles. The independent variables in this study consisted of
performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic
motivation, and habit. The dependent variable consists of behavioral intention and use behavior.
The relationship between independent variables to dependent variable was moderated by age,
gender, and experience.Population variable in this research is SIPKD user or operator in 46
local area of Government of Semarang Regency that is 331 user of SIPKD. The technique of
determining the sample using proportionate stratified random sampling method so that the
sample in this study as many as 207 users of SIPKD. The data used were primary data collected
using questionnaire survey method. The hypothesis of the research was tested by using Partial
Least Squares Structural Equation Modeling (PLS-SEM) analysis with SmartPLS application
v.3.2.7. The results showed that hedonic motivation and habit influence the behavioral intention
to use SIPKD, the higher the level of pleasure and habits of using SIPKD then the intention to
use SIPKD will be stronger. Facilitating conditions, habit and behavioral intention have an effect
on Use behavior. The better the conditions that facilitate, the higher the use of SIPKD, and the
intention to use the stronger the higher the SIPKD usage behavior often. The results of the test of
age, gender, and experience variables showed no moderate effects on behavioral intention and
use behavior.

Keywords: UTAUT 2, behavioral intention, use behavior, SIPKD

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Last update: 2021-03-01 21:24:13

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