An Effect of Perceived Usefulness and User's Attitude to the Intention of Using the Technology-Based Cost of Production Calculation System

DOI

10.2991/amca-18.2018.121How to use a DOI?

Keywords

Cost Accounting, HPP, Learning Method, and Information Systems

Abstract

This study aims to examine and analyze the effect of perceived usefulness and user’s attitude to the intention of using the technology-based cost of production calculation system (HPP) in the course of cost accounting. The test was performed by using simple linear regression analysis and moderation regression analysis. The results showed that the perceived usefulness and user’s attitude affected the interest in using technology-based cost of production calculation system in learning process, especially in cost accounting courses.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Chalarce Totanan
AU  - Rahayu Indriasari
AU  - Supriadi Laupe
PY  - 2018/07
DA  - 2018/07
TI  - An Effect of Perceived Usefulness and User's Attitude to the Intention of Using the Technology-Based Cost of Production Calculation System
BT  - Proceedings of the 5th International Conference on Community Development (AMCA 2018)
PB  - Atlantis Press
SP  - 439
EP  - 441
SN  - 2352-5398
UR  - https://doi.org/10.2991/amca-18.2018.121
DO  - 10.2991/amca-18.2018.121
ID  - Totanan2018/07
ER  -