Articles

Found 2 Documents
Search

ANALISIS PERILAKU PENGGUNA TEKNOLOGI ATAS PENERIMAAN LAYANAN E-SAMSAT MENGGUNAKAN MODEL TAM DAN TPB (Studi Kasus Pada SAMSAT Wilayah Kabupaten Subang) Nurhamidah, Nurhamidah; Kurniawan, Asep; Umiyati, Indah
ACCRUALS Vol 2 No 1 (2018): Accruals Edisi Maret 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (464.546 KB) | DOI: 10.35310/accruals.v2i1.5

Abstract

This study aims to examine and analyze the model of technology user behavior on the acceptance of an information system on e-samsat Application system. With sample number 100 respondents with sampling using incidental sampling technique. Hypothesis testing used is Structural Equation Modeling (SEM). Based on the results say that Perceived Ease of Use variable has a positive and significant effect on Perceived of Usefulness and Trust. The Perceived of Usefulness variable has a positive and significant effect on Attitude and Behavior  Intention. Trust variables have a positive and significant influence on Perceived of Usefulness, Perceived Behavior Control, Attitude, Perceived of Risk and Subjective Norm. Perceived Behavior Control and Attitude variables have positive and significant effect on Behavior Intention.
FINANCIAL STATEMENT QUALITY AND INVESTMENT EFFICIENCY Umiyati, Indah; Riyanto, Riyanto
ACCRUALS Vol 3 No 1 (2019): Accruals Edisi Maret 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (734.685 KB) | DOI: 10.35310/accruals.v3i1.45

Abstract

This study aims to analyze the relationship between financial statements quality with reduced over-investment and under-investment. The study was conducted on companies listed on the Indonesia Stock Exchange in 2008-2015 totaling 1,525 years. The analysis was done using an estimation of multinomial logistic regression. The results of the data analysis show that financial statements quality does not have an influence on the reduced opportunities for over-investment or under investment