Erina Sudaryati and Dian Agustia and Muhammad 'Illiyun Syahputra (2017) The Influence of Perceived Usefulness, Perceived Ease of Use, Attitude, Subjectif Norm, and Perceived Behavioral Control to Actual Usage PSAK 45 Revision on 2011 with Intention as Intervening Variable in Unair Financial Department. In: Proceedings of the 2017 International Conference on Organizational Innovation (ICOI 2017). Advances in Intelligent Systems Research (131). Atlantis Press, pp. 86-92. ISBN 978-94-6252-359-3

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Abstract

This study aims to determine why someone using PSAK No. 45 of 2011 on the revision of non-profit organizations. This study combines the Theory of Planned Behavior (TPB) with the Technology Acceptance Model (TAM) with variables such as the perceived usefulness, perceived ease of use, attitude, subjective norm, perceived behavioral control, intention and actual behavior to use PSAK 45. The sampling technique used is saturated sample or census. The collected data is then processed using the Smart PLS application 2.0. Hypothesis testing results thats, perceived useulness and perceived ease of use significantly influence to the attitudes, attitude insignificantly influence to intention, subjective norms and perceived behavioral control significantly influence to intention, intention significantly influence to actual behavior, attitude can not mediate the influence of perceived usefulness and perceived ease of use to intention, intention can not mediate influence of attitude to actual behavior, intention can mediate the influence of subjective norms and perceived behavioral control to actual behavior.

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