Determinant of System Use and Its Effect on the Performance of Government Organizations

Abstract

This research aimed to determine the determinants of the use of IT-based AIS (Accounting Information System) and its effect on the performance of the government organization. This research modified the Technology Acceptance Model (TAM), Theory of Planned Behavior (TPB), Task Technology Fit (TTF), and IS Success Model by integrating individual, social, and system aspects. This research used a survey method and took samples of financial employees who worked in the Regional Device Organization (OPD) in Jember Regency consisting of 103 respondents. Partial Least Square (PLS) was used to test the research data. The results showed that the constructs of perceived usefulness, perceived ease of use, subjective norms, task technology fit, and collaboration quality has a positive effect on the behavior intention. Subjective norms are the most influential constructs to behavior intention. Furthermore, behavior intention has a positive effect on individual behavior to use IT-based AIS. The results of this research also showed that the behavior of using IT-based AIS can affect the performance of the government organization. The findings in this research can be used as consideration for government organizations in using IT-based AIS that can be accepted by the users and can produce good organizational performance.