DAFTAR ISI

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HALAMAN JUDUL ........................................................................................ i

HALAMAN NOTA PERSETUJUAN PEMBIMBING ................................ ii

HALAMAN PENGESAHAN .......................................................................... iii

HALAMAN PERNYATAAN.......................................................................... iv

HALAMAN MOTTO ...................................................................................... v

HALAMAN PERSEMBAHAN ...................................................................... vi

KATA PENGANTAR ......................................................................................vii

ABSTRAK ........................................................................................................ ix

DAFTAR ISI.....................................................................................................xi

DAFTAR TABEL ...........................................................................................xv

DAFTAR GAMBAR ........................................................................................ xvi

BAB I : PENDAHULUAN

A. Latar Belakang Masalah....................................................... 1

B. Identifikasi Permasalahan..................................................... 8

C. Batasan Masalah................................................................... 8

D. Rumusan Masalah ................................................................ 9

E. Tujuan Penelitian ................................................................. 10

F. Manfaat Penelitian ............................................................... 11

1. Manfaat Teoritis.............................................................. 11

2. Manfaat Praktis ............................................................... 11

G. Sistematika Penulisan Tesis ................................................ 12

BAB II : LANDASAN TEORI

A. Theory of Reasoned Action (TRA)........................................ 13

1. Perilaku.............................................................................13

2. Theory of Reasoned Action (TRA).................................. 15

B. Theory Of Planned Behaviour (TPB)................................... 19

C. Technology Acceptance Model (TAM)................................. 25

1. Definisi Technology Acceptance Model (TAM).............. 25

2. Konstruk-konstruk dalam TAM ................................... .. 27

3. Kelebihan-kelebihan dan kelemahan-kelemahan TAM. 31

D. TAM dengan Integrasi Trust................................................ .. 34

E. Integrasi TAM dan TPB....................................................... .. 37

F. Akuntansi ............................................................................. .. 46

1. Sejarah lahirnya Double Entry Bookkeeping..................... 48

2. Setelah lahirnya Double Entry Bookkeeping..................... 50

3. Prinsip Akuntansi Konvensional .................................... .. 52

4. Akuntansi dalam Islam ..................................................... 53

G. Sofware MYOB .................................................................... 67

1. Pengertian ......................................................................... 67

2. Langkah-langkah menggunakan MYOB ........................ 68

H. Partial Least Square (PLS) ................................................... 80

1. Pengertian PLS ................................................................ 80

2. Model Indikator PLS ....................................................... 80

3. Model Spesifikasi PLS .................................................... 82

I. Hasil Penelitian yang relevan .............................................. 83

J. Kerangka Pikir ..................................................................... 87

K. Hipotesis Penelitian ............................................................. 92

BAB III : METODE PENELITIAN

A. Jenis dan Pendekatan Penelitian..............................................94

B. Populasi dan Sampel ...............................................................95

1. Populasi Penelitian ............................................................95

2. Sampel Penelitian ..............................................................96

C. Identifikasi Variabel Penelitian ..............................................97

1. Variabel Independen ........................................................ 97

2. Variabel Dependen ........................................................... 98

D. Variabel Operasional Penelitian..............................................99

1. Konstruk Independen/Variabel Independen..................... 99

2. Konstruk Dependen/Variabel Dependen ………………. 102

E. Teknik Pengumpulan Data .................................................... 104

1. Penyusunan Kuisioner Penelitian .....................................104

2. Penyusunan dan Penetapan alternatif Jawaban ................ 110

F. Teknik Pengolahan Data .........................................................111

1. Editing ………………………………………………….. 1112. Coding ………………………………………………….. 1113. Scoring …………………………………………………. 1124. Tabulating ……………………………………………….112

G. Teknik Analisis Data ………………………………………. 112

1. Statistik Deskriptif ......................................................... 112

2. Analisis Partial Least Square (PLS)............................... 113

H. Hasil Uji Kuesioner Penelitian............................................ 119

BAB IV : HASIL PENELITIAN DAN PEMBAHASAN

A. Gambaran Objek Penelitian ................................................. 126

B. Deskriptif Data .................................................................... 127

1. Deskripsi secara umum................................................... 127

2. Statistik Deskriptif .......................................................... 129

C. Hasil Penelitian .................................................................... 133

1. Hasil Uji Bias Metode Umum........................................ 133

2. Pengujian Outer Relation ............................................... 134

3. Validitas Diskriminan ……………………. …………. 136

4. Pengujian Effect ............................................................. 138

a. Pengujian Direct Effect ............................................ 138

b. Pengujian Indirect Effect.......................................... 140

c. Pengujian Model Mediasi ........................................ 144

d. Uji Hipotesis ............................................................ 145

D. Analisis dan Pembahasan Penelitian.................................... 149

1. Pengaruh perceived ease of use/PEOU terhadap

konstruk perceived usefulness/PU ……………………. 149

2. Pengaruh perceived usefulness/PU terhadap

(behavioral intention to use/BIUS) …………………....150

3. Pengaruh perceived ease of use/PEOU terhadap

behavioral intention to use/BIUS …………………….. 152

4. Pengaruh Trust terhadap

behavioral intention to use/BIUS ……………………. 152

5. Pengaruh Subjective norm/SN terhadap

behavioral intention to use/BIUS …………………… 154

6. Pengaruh perceived behavior control/PBC

terhadap behavioral intention to use/BIUS …………… 155

7. Pengaruh perceived usefulness/PU terhadap

attitude towards using technology/ATU ………………. 156

8. Pengaruh perceived ease of use/PEOU terhadap

attitude towards using technology/ATUT ……………. . 157

9. Pengaruh Trust terhadap

attitude towards using technology/ATU ……………… 158

10.Pengaruh attitude towards using technology/ATU

terhadap behavioral intention to use/BIUS …………… 158

BAB V : PENUTUP

A. Kesimpulan .......................................................................... 160

B. Saran..................................................................................... 161

1. Saran Metodologis ……………………………………. 161

2. Saran Praktis …………………………………………. 162

DAFTAR PUSTAKA ....................................................................................... 163

LAMPIRAN-LAMPIRAN

DAFTAR RIWAYAT HIDUP

DAFTAR TABEL

Tabel

2.1. Hipotesis Penelitian .............................................................................................. 92

3.1. Data Populasi ........................................................................................................ 95

3.2. Indikator-Indikator Konstruk Penelitian ............................................................... 105

3.3. Item-Item Konstruk PEoU .................................................................................... 107

3.4. Item-Item Konstruk PU......................................................................................... 108

3.5. Item-Item Konstruk ATUT .................................................................................. 108

3.6. Item-Item Konstruk SN........................................................................................ 109

3.7. Item- Item Konstruk Trust ................................................................................... 109

3.8. Item- Item Konstruk PBC ................................................................................... 110

3.9. Item- Item Konstruk BIUS.................................................................................... 110

3.10. Skor Alternatif Jawaban Item Kuisioner............................................................. 111

3.11 Uji Instrumen Penelitian PEoU............................................................................ 120

3.12 Uji Instrumen Penelitian PU ................................................................................ 121

3.13 Uji Instrumen Penelitian ATUT........................................................................... 122

3.14 Uji Instrumen Penelitian SN ................................................................................ 123

3.15 Uji Instrumen Penelitian Trust ............................................................................. 123

3.16 Uji Instrumen Penelitian PBC.............................................................................. 124

3.17 Uji Instrumen Penelitian BIUS ............................................................................ 125

4.1 Rincian Distribusi Kuisioner.................................................................................. 128

4.2 Statistik Deskriptif Data Konstruk ......................................................................... 129

4.3 Uji Bias Metode Umum ......................................................................................... 133

4.4 Outer Relation ........................................................................................................ 134

4.5 Correlation among latent variables ....................................................................... 137

4.6 Direct dan Indirect Effect....................................................................................... 141

4.5 Goodness of Fit ...................................................................................................... 145

DAFTAR GAMBAR

Gambar

2.1. Minat Perilaku Mempengaruhi Perilaku ...................................................... 15

2.2. Minat Perilaku ............................................................................................. 17

2.3 Theory Reasoned Action .............................................................................. 18

2.4. Teori Perilaku Rencanaan ........................................................................... 20

2.5. Hubungan antar Konstruk TPB ................................................................... 25

2.6. Hubungan antar Konstruk TAM .................................................................. 26

2.7 Koefisien Jalur Grup Berpengalaman Dan Tidak Berpengalaman ............. 40

2.8. Hasil Penelitian Medicine ............................................................................ 43

2.9 Hubungan Antar Konstruk PEoU dan PU ................................................... 87

2.10 Hubungan Konstruk X1,X2,X3, X4 Dan X5 Terhdap Y2 ………………. 88

2.11 Hubungan konstruk X1,X2,X3 Terhadap Z dan Z terhadap Y2 ………… 90

4.1 Direct Effect ................................................................................................. 138

4.2. Direct Effect Lima Variabel ......................................................................... 139

4.3 Indirect Effect............................................................................................... 140

DAFTAR LAMPIRAN

Lampiran 1 : Angket Penelitian

Lampiran 2 : Data Uji Kuisioner

Lampiran 3 : Surat Ijin Penelitian

Lampiran 4 : Surat Keterangan Penelitian

Lampiran 5 : Tabel Hasil Uji Validitas dan Reliabilitas Instrumen-Instrumen

Lamp 5.1 : Hasil Reabilitas Dan Validitas Konstruk PEoU

Lamp 5.2 : Hasil Reabilitas Dan Validitas Konstruk PU

Lamp 5.3 : Hasil Reabilitas Dan Validitas Konstruk Trust

Lamp 5.4 : Hasil Reabilitas Dan Validitas Konstruk Subj N

Lamp 5.5 : Hasil Reabilitas Dan Validitas Konstruk PBC

Lamp 5.6 : Hasil Reabilitas Dan Validitas Konstruk ATUT

Lamp 5.7 : Hasil Reabilitas Dan Validitas Konstruk BIUS

Lampiran 6 : Data Mentah hasil Penelitian

Lampiran 7 : Tabel Statistik Deskriptif

Lampiran 8 : Uji Bias Metode Umum

Lampiran 9 : Outer Relation atau measurement model

Lampiran 10 : Correlation among Latent Variable

Lampiran 11 : Dirrect Effect PEoU dengan PU

Lampiran 12 : Dirrect Effect 5 Variabel

Lampiran 13 : Hasil Direct Effect dan Output Indirect Effect

Lampiran 14 : Tabel Output Direct Effect dan Output Indirect Effect

Lampiran 15 : Goodness of Fit

Lampiran 16 : Sertifikat International/One Day Lecture on Research Method

Lampiran 17 : Sertifikat TOEFL