Exploring the application of online financial accounting standards: An UTAUT perspective
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Evelin Candratio 
, Reny Nadlifatin , Yogi Tri Prasetyo , Satria Fadil Persada , Agung Purnomo , Faris Kasenda , Olifia Rombot , Dezie Leonarda Warganegara , Meiryani , Michael Nayat Young
This work is licensed under a Creative Commons Attribution 4.0 International License.
Abstract
The purpose of this study is to investigate the impact of the combination of the unified theory of acceptance and use of technology (UTAUT) and perceived variable costs on the use of the Indonesian Financial Accounting Standard (Standar Akuntansi Keuangan — SAK) Online application by accountants, auditors and academics. And also, to determine how Indonesian accountants work in collaboration with the Indonesian Accountants Association (Ikatan Akuntan Indonesia — IAI) by distributing online questionnaires to accountants, auditors, and academics who have used and/or continue to use the SAK Online application. Data were analyzed using partial least square structural equation modeling (PLS-SEM) and a quantitative data collection method. According to the findings of this study, behavioral intention and facilitating conditions have a significant impact on use behavior; whereas performance expectations, social influences, and perceived cost have a significant impact on behavioral intention. Other factors, such as effort expectation and the conducive environment, have no discernible effect on behavioral intention. The findings of this study can be used effectively by IAI as a developer to determine various strategies for increasing the number of SAK Online users, and by companies/agencies as users to determine strategies for maximizing the use of SAK Online by employees/members.
Keywords: Theory of Planned Behavior, Unified Theory of Acceptance and Use of Technology, Perceived Cost, Online Financial Accounting Standards
Authors’ individual contribution: Conceptualization — E.C., M., and D.L.W.; Investigation — O.R., F.K., and A.P.; Resources — E.C., S.F.P., and Y.T.P.; Writing — R.N. and M.N.Y.
Declaration of conflicting interests: The Authors declare that there is no conflict of interest.
JEL Classification: G30, M40, O31
Received: 17.07.2023
Accepted: 19.04.2024
Published online: 23.04.2024
How to cite this paper: Candratio, E., Meiryani, Warganegara, D. L., Rombot, O., Kasenda, F., Purnomo, A., Persada, S. F., Prasetyo, Y. T., Nadlifatin, R., & Young, M. N. (2024). Exploring the application of online financial accounting standards: An UTAUT perspective. Corporate Governance and Organizational Behavior Review, 8(2), 124–134. https://doi.org/10.22495/cgobrv8i2p12
