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Category: ICAS 2015 Proceedings
Author: Yanti Puji Astutie, Baihaqi Fanani
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Abstract

The aim of this study is to examine factors affecting the intention to adopt financial accounting standards (FAS) for small to medium-sized enterprises (SMEs) and to use information technology (IT) for financial reporting on SMEs in Indonesia by using several models, i.e.: situational cognitive was measured by perceived ease of use, perceived usefulness, and self-efficacy; performance expectancy was measured by budgetary pressure and evaluation period; while social influence measured by presence of the competitors affect and the last measurement was risk preference. The issue of this research was the phenomenon that both things are still a bit carried in Indonesia, in order to preparing ASEAN economic community. The data obtained from the perception SMEs owners in some cities at Central Java Indonesia, using survey as primary data. Data analysis was using Partial Least Square to test the correlation and t-test to test the different on the two groups. The results showed that the intention to adopt FAS for SMEs construct could be explained by the variability of the eight other variables with the age of company as moderating variable by 24% while intention to use IT was 57.1%, and implementation construct can be explained by the variability of the intention to adopt FAS SMEs and use IT by 41.6%.

Keywords: Financial accounting standards for SMEs, Information Technology, financial reporting, small to medium-sized enterprises

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