Integrating Accounting Information System Quality into UTAUT: Determinans of Mobile Payment Intentions

Neli Nabilah, Putri Puspita Ayu

Abstract


This study aims to analyze how the quality of the accounting information system, performance expectancy, and price value affect the intention to use mobile payment. The rapid growth of digital financial technology has boosted mobile payment adoption, especially among students, highlighting the need for an empirical study to identify the factors influencing this intention. The research population comprises accounting students at universities in the Cirebon area, with primary data collected through questionnaires. Hypothesis testing was performed using SEM-PLS with bootstrapping. The results indicate that accounting information system quality, performance expectancy, and price value positively and significantly influence the intention to use mobile payment. The novelty of this research lies in incorporating accounting information system quality into the mobile payment technology acceptance model, highlighting the vital role of accounting information systems in influencing adoption decisions. These findings are anticipated to positively impact both theoretical understanding and practical application in the development of mobile payment systems services.


Keywords


Accounting Information System, Performance Expectancy, Price Value, Mobile Payment

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References


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DOI: https://doi.org/10.17509/jrak.v14i1.97457

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