Penelitian
YOUNG ACCOUNTANT AND INFORMATION TECHNOLOGY: LIFESTYLE OR ADDICTED? EMPIRICAL STUDY IN INDONESIA
The aim of this study is to examine the intention to use information technology on the young accountant who belonged to the Y generation in Indonesia, using several models developed by Mc Elroy et al. (2007) and Venkatesh (2003), namely situational cognitive and social influence. Situational cognitive is measured by perceived ease of use, perceived usefulness, and self-efficacy; while social influence measured by budgetary pressure and presence or absence of the boss pressures. The issue of this research is the characteristics of Y generation regarding information technology phenomenon and further to test it in the accountant profession, whether they rely more on information technology in the works.
The data obtained from the perception of the internal accountants who were born over 1980 and already possess experience using accounting software in financial reporting. This study divides the respondents into two groups by the workplace condition. Data analysis was using Partial Least Square to test the correlation and t-test to test the different on the both groups. The results show that information technology is an integral part of the life of young accountants. They like to work with the information technology if there is boss pressure or not. The budget affects the use of information technology in financial reporting, and Y generation tends to be obtained information technology expertise from outside work.
Keywords: young accountant, Y generation, information technology, financial reporting.
1542018 | 650 AST y | Tersedia |
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