Pengaruh Budaya Tri Hita Karana Terhadap Penggunaan Sistem Informasi Akuntansi Dimediasi Persepsi Kegunaan Dan Persepsi Kemudahan Penggunaan

Abstract

This study aims to examine and analyze the direct influence of THK culture, perceived usefulness, and perceived ease of use to the use of the AIS; and indirect influence of THK culture on the use of AIS are mediated perceived usefulness and perceived ease of use. This study looked at 80 samples of LPD in Bali. Required data collected by the survey using a list of questions. Data that has been collected analyzed using analysis tools PLS Smart 2.0 M3. The test results showed that THK culture influences perceiveved usefulness, perceived ease of use, and the use of SIA. Perceived usefulness and perceived ease of use affect the use of SIA. Similarly, THK culture influence of the uses of AIS mediated perceived of usefulness and perceived ease of use.Keywords: THK culture, ease of use, accounting information system---Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh budaya Tri Hita Karana (THK), persepsi kegunaan, dan persepsi kemudahan penggunaan terhadap penggunaan Sistem Informasi Akuntansi (SIA); serta pengaruh tak langsung budaya THK terhadap penggunaan SIA dimediasi persepsi kegunaan dan persepsi kemudahan penggunaan. Penelitian ini mengamati 80 sampel LPD di Bali. Data yang dibutuhkan dikumpulkan dengan cara survei menggunakan daftar pertanyaan. Data yang telah terkumpul dianalisis menggunakan alat analisis Partial Least Square (PLS) Smart 2