Analisis Faktor-Faktor Yang Mempengaruhi Niat Karyawan Untuk Mengadopsi Sustainability Balanced Scorecard (SBSC): Studi Pada Industri Perhotelan

SINTA PUTRIANA, Prof. Mahfud Sholihin, M.Acc., Ph.D.

2022 | Tesis | MAGISTER SAINS AKUNTANSI

Penelitian ini bertujuan untuk meneliti faktor-faktor apa saja yang dapat mempengaruhi niat untuk mengadopsi Sustainability Balanced Scorecard (SBSC). Penelitian ini menggunakan teori Technology Acceptance Model (TAM) dan Theory of Planned Behavior (TPB). Penelitian ini menggunakan metode kuantitatif dengan melibatkan 79 responden yang merupakan karyawan hotel peraih penghargaan Green Hotel Award di Indonesia. Pengumpulan data diperoleh melalui penyebaran kuesioner secara online. Data yang telah dikumpulkan kemudian dianalisis dengan model SEM-PLS. Hasil penelitian ini menunjukkan bahwa persepsi kemudahan penggunaan SBSC dan persepsi kegunaan dari SBSC berpengaruh positif terhadap sikap karyawan terhadap pengadopsian SBSC. Lebih lanjut, hasil penelitian juga menunjukkan bahwa persepsi kemudahan penggunaan SBSC memiliki pengaruh positif pada persepsi karyawan terhadap kegunaan SBSC. Selain itu, hasil penelitian ini juga menunjukkan bahwa sikap terhadap pengadopsian SBSC, norma subjektif dan persepsi kontrol perilaku memiliki pengaruh signifikan terhadap niat karyawan hotel untuk mengadopsi SBSC. Namun, penelitian ini tidak dapat memberikan bukti adanya hubungan antara persepsi kegunaan dari pengadopsian SBSC dengan niat karyawan untuk mengadopsi SBSC. Hasil pengujian hipotesis mediasi menunjukkan bahwa sikap karyawan terhadap pengadopsian SBSC dapat memediasi pengaruh antara persepsi karyawan terhadap kegunaan SBSC dan niat karyawan untuk mengadopsi SBSC. Selain itu, sikap karyawan terhadap pengadopsian SBSC juga terbukti mampu memediasi pengaruh persepsi kemudahan penggunaan SBSC terhadap niat karyawan untuk mengadopsi SBSC.

This study aims to examine factors influencing the intention to adopt the Sustainability Balanced Scorecard (SBSC). This study uses the theory of Technology Acceptance Model (TAM) and Theory of Planned Behavior (TPB). This study uses quantitative methods involving 79 respondents of hotel employees which won the Green Hotel Award in Indonesia. Data collection was obtained through the distribution of online questionnaires. The data that has been collected is then analyzed using the SEM-PLS model. The results of this study indicate that perceived ease of use and perceived usefulness have a positive effect on employee attitudes towards SBSC adoption. Furthermore, the results show that perceived ease of use has a positive influence on employees' perceptions of the usefulness of the SBSC. In addition, the results of this study show that attitudes towards SBSC adoption, subjective norms, and perceived behavioral control have a significant influence on hotel employees' intention to adopt SBSC. However, this study cannot provide evidence of a relationship between perceived usefulness and employees' intention to adopt SBSC. The results of testing the mediation hypothesis show that attitudes towards SBSC adoption can mediate the effect between the perceived usefulness of SBSC and the intention to adopt SBSC. In addition, attitudes towards SBSC adoption are also able to mediate the effect of perceived ease of use of SBSC on intentions to adopt SBSC. The results of this study are expected to be input for hotel managers who adopt or will adopt SBSC to anticipate obstacles and increase employee intentions to adopt SBSC. Efforts that can be made by managers include ensuring that SBSC is easy to use, communicating the benefits of SBSC well to employees, and conducting SBSC training programs.

Kata Kunci : Technology Acceptance Model, Theory of Planned Behavior, Sustainability Balanced Scorecard, Perceived Ease of Use, Perceived Usefulness, Attitude, Subjective Norm, Perceived Behavioral Control, Intention, TAM, TPB, SBSC