MODIFIKASI MODEL DELONE & MCLEAN DENGAN PENGINDUSIAN TEORI ATRIBUSI DAN STRUKTURASI ADAPTIF

WULANDARI A, Dr. Sumiyana, M.Si., Ak., CA

2018 | Tesis | MAGISTER SAINS AKUNTANSI

Riset ini berfokus pada keberlanjutan penggunaan mobile payment di Indonesia. Penelitian ini bertujuan untuk menguji pengaruh Attribution Theory dan Adaptive Structuration Theory (AST) terhadap keinginan untuk terus menggunakan mobile payment di level model. Populasi penelitian ini ialah pengguna mobile payment di Indonesia. Penelitian ini memperoleh data secara primer melalui kuesioner elektronik. Riset ini menggunakan teknik pengambilan sampel snowball. Peneliti melakukan uji validitas dan relibilitas data pada item pernyataan kuesioner. Penelitian ini menggunakan teknik analisis data Structural Equation Model (SEM). Hasil penelitian ini menunjukan bahwa pengindusian teori atribusi dan strukturasi adaptif lebih signifikan hubungannya dalam menjelaskan keberlanjutan penggunaan mobile payment di Indonesia. Model Delone & McLean belum mempertimbangkan proses kognitif individu, sehingga tidak dapat menjelaskan keberlanjutan penggunaan mobile payment dengan baik. Hasil ini mengindikasikan bahwa penyedia layanan harus memerhatikan reputasi perusahaan dan faithfulness pelanggan.

This research focuses on continuance usage of mobile payment in Indonesia. This study aims to examine the influence of Attribution Theory and Adaptive Structuration Theory (AST) on continuance intention at the model level. In addition, this study aims to identify the results of detailed associations in factors affecting continuance intention of mobile payment. The population of this research is mobile payment�s user in Indonesia. Data were collected primarily through an electronic questionnaire. This research uses snowball sampling technique. Before conducting the research, questionnaire statement items are tested using validity and reliability test data. This study adopted Structural Equation Model (SEM) to conduct analysis results. These results indicate that identification attribution theory and adaptive structuration more significant relationship in explaining continuance usage of mobile payment in Indonesia. This study finds that Delone & McLean model has not been able to explain continuance intention of mobile payment well, the cause has not captured cognitive processes in making decisions to use a technology. Its implies practically that provider should consider company�s reputation and user�s faithfulness.

Kata Kunci : Mobile payment, Attribution Theory, Adaptive Structuration Theory, Reputation, Faithfulness of Appropriation, Model Delone & McLean