Pengaruh Perceived Enjoyment dan Amount of Information terhadap Penggunaan Internet Financial Reporting (IFR) dalam Aktivitas Investasi

MAGNES AGNI MANGGALA, Gunawan Wibisono, S.E., M.Acc.

2014 | Skripsi | AKUNTANSI

Penelitian ini bertujuan untuk menganalisis pengaruh perceived enjoyment dan amount of information terhadap penggunaan Internet Financial Reporting (IFR). Faktor-faktor yang diteliti dalam penelitian ini antara lain adalah perceived ease of use, perceived usefulness, attitude toward using, behavioral intention, serta perceived enjoyment, dan amount of information yang digunakan sebagai variabel eksternal. Penelitian dilakukan untuk mengetahui pengaruh dari perceived enjoyment dan amount of information terkait penggunaan Internet Financial Reporting (IFR) dalam aktivitas investasi. Data penelitian ini dikumpulkan dengan menyebarkan kuesioner dengan media google docs melalui jejaring sosial seperti whatsapp, line, facebook, dan twitter. Sebanyak 210 kuesioner yang dikirim kembali, sepuluh kuesioner tidak digunakan karena tidak memiliki data yang lengkap. Hasil penelitian menunjukkan bahwa perceived ease of use berpengaruh positif terhadap percieved usefulness. Perceived ease of use dan perceived usefulness berpengaruh positif terhadap attitude toward using. Perceived usefulness, attitude toward using, dan perceived enjoyment berpengaruh positif terhadap behavioral intention. Sementara variabel amount of information tidak berpengaruh signifikan terhadap behavioral intention.

The purpose of the study is to analyze the effect of perceived enjoyment and amount of information into the use of the Internet Financial Reporting (IFR). The factors examined in this study include perceived ease of use, perceived usefulness, attitude toward using, behavioral intention, and also perceived enjoyment and amount of information which used as the external variables. The study was conducted the influence of perceived enjoyment and amount of information toward the use of Internet Financial Reporting (IFR) in the investment activity. Data were collected by distributing questionnaires from google docs via social networks such as whatsapp, line, facebook, and, twitter. From a total of 210 questionnaires were sent back, ten questionnaires were not used because the questionnaires are not filled completely. The results showed that the variables perceived ease of use has positive influence on percieved usefulness. Perceived ease of use and perceived usefulness has positive influence on attitude toward using. Perceived usefulness, attitude toward using, and perceived enjoyment have positive influence on behavioral intention. While the amount of information variable had no significant influence on behavioral intention.

Kata Kunci : perceived enjoyment, amount of information, penggunaan IFR.