THE IMPLEMENTATION OF ACCRUAL BASED ACCOUNTING SYSTEM BY THE THEORETICAL APPROACH OF TECHNOLOGY ACCEPTANCE MODEL: AN EMPIRICAL STUDY IN INDONESIA

The purpose of this study is to examine the use of accrual-based accounting system with the behavior of the theoretical approach of Technology Acceptance Model. This study examines how the behavior of the Regional Team Work Unit in the implementation process of accrual based accounting system. Another specific goal is to see the effect of system quality (System Quality) and system user commitment toward the use of accrual based accounting system. The population of this study was 345 Heads of the Regional Team Work Unit (SKPD) in Java and Sumatera. The sampling method was done by using purposive sampling technique with judgment sampling criterion. This research used Structural Equation Modeling (SEM) with Amos program version 20 to test the proposed hypothesis. The reason for using Structural Equation Modeling (SEM) with Amos program was that the analytical technique was able to combine measurement model and structural model simultaneously that dealt with the purpose of the research