Journal of Accounting Auditing and Business - Vol.4, No.2, 2021 10.24198/jaab.v4i2.

35102

Examining User Intention Toward Cloud-Based Accounting

Information System Adoption

Erika Handayani
Faculty of Economics and Business
Universitas Padjadjaran

Zaldy Adrianto
Faculty of Economics and Business
Universitas Padjadjaran

Hamzah Ritchi
Faculty of Economics and Business
Universitas Padjadjaran

Abstract: This research examined the association of users perceived ease of use, usefulness, and risks
with the intention of cloud-based accounting information systems (AIS) adoption. The research
involved 41 small-medium enterprises (SMEs) in Bandung as the samples of the study. The data was
collected using a questionnaires instrument with a purposive sampling technique. The results showed
that perceived ease of use (PEOU) and usefulness (PU) was positively associated with adopting a
cloud-based accounting information system. Meanwhile, the perceived risk (PR) had no significant
influence on the cloud-based accounting information system's perceived usefulness (PU). However,
the perceived risk significantly influenced to intention to use (IU) cloud-based accounting information
system.

Keywords: perceived ease of use; perceived usefulness; cloud-based accounting information

systems; small-medium enterprises

Introduction SMEs are the most strategic national

economic sector of the Indonesian economy.
The rapid ongoing advancement in SMEs development has the role to GDP in a
information systems and technology (IT) has pretty immense contribution. In addition, the
resulted in the steadily plummeting cost in IT rapid impact of the development of
service acquisition bundled with the more information systems and technology (IT) is
flexible options in infrastructure operation. unavoidable for SMEs. The adoption of
Among the effected changes is the growing accounting information systems from
awareness and shifts toward cloud computing, conventional to cloud-based systems is an
in which voluminous operational accounting innovative new solution that can help save
processes has now become feasible to go high costs, according to Christauskas &
cloud. Cloud-based accounting information Miseviciene, 2012. The current cloud-based
system at present arguably offers various accounting information system offers various
excellences in the form of hassle-free advantages such as cost-saving, ease of access,
downtime, cost-saving, more accessible access and flexible subscription plans without any
and flexible subscription plans. Despite the hassle.
benefits, there appears lack of interest for
Small Medium Enterprises (SMEs) to adopt Literature Review
the promising technology. It is argued that the
application of the system and technology in The framework is formulated by the author
the SMEs can bring about an essential role in based on the Technology Acceptance Model
the growth of the sustainable SMEs (TAM). The theory was developed by Davis
themselves (1989) and then used and re-developed by

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Journal of Accounting Auditing and Business - Vol.4, No.2, 2021 10.24198/jaab.v4i2.35102

several researchers. The TAM research model and can predict user acceptance of technology
is developed from various theoretical based on the most critical determinants of
perspectives. TAM has the purpose of computer technology acceptance behaviours
explaining and predicting user acceptance of such as perceived usefulness and ease of use
technology. TAM is a development of TRA (Davis, 1989).

Figure 1. Conceptual model of the extended TAM

According to Davis (1989), TAM explains A person's knowledge of the ease of

how users understand and use information use of cloud-based AIS can then build a
technology. TAM uses the Theory of person's perceived ease of use, which means
Reasoned Action (TRA) from Fishbein and the system will affect the intention to use a
Ajzen in 1967 to see how the respondents' cloud-based AIS on someone. In this case,
adoption rate in receiving information intention to use is a person's desire to perform
technology (Davis, 1989). As can be seen in a particular behaviour or inclination to use a
Figure 1, that there are five hypotheses formed particular technology. Companies that use
from the variables used. cloud-based AIS don't need to hire human
resources with any particular competencies in
information technology because using cloud
Perceived ease of use (PEOU) and intention to computing, all the development, deployment,
use (IU) cloud-based AIS and maintenance processes will be only the
responsibility of service providers. Thus,
The perceived ease of use (PEOU) in the without in-depth knowledge of the technology,
Technology Acceptance Model is one's users can still feel the ease of using cloud-
expectation of how technology can provide based AIS. The existence of convenience
ease of use. In Davis' (1989) theory, perceived further affects the desire to use a system on an
ease of use is defined as the degree to which a ongoing basis. Based on the explanation, it can
person believes that technology is accessible be concluded that the perceived ease of use of
and does not require much effort to use it. cloud-based SIA influences the intention to
Some of the indicators on the perceived ease use cloud-based AIS.
of use in TAM, according to Saputra and
Misfariyan (2012), are easy to learn, easy to H1: Perceived ease of use (PEOU) influences
use, easy to understand, easy to remember, the the intention to use (IU) cloud-based
availability of instructions, and easy access. accounting information systems (AIS).
The explanation can be concluded that PEOU
in cloud-based AIS can be used easily when
users use it.

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Perceived ease of use (PEOU) and perceived can provide a sense of worry that can affect
usefulness (PU) cloud-based AIS perceived usefulness. The perceived risk can
view the technology is useless because it has a
The perceived usefulness (PU) in Davis (1989) higher risk than its benefits. So based on the
is the degree to which a person believes that above explanation, formed the following
using a system can improve his performance. hypothesis:
According to Saputra and Misfariyan (2012),
indicators on PU can provide accurate results, H4:Perceived risk (PR) influence the
make work easier, make work complete faster, perceived usefulness (PU) cloud-based
control the work, and increase user AIS.
productivity. Based on the description above,
it is expected that cloud-based SIA can Perceptions of risk (PR) and interest in using
provide convenience for users in accurately (IU) cloud-based SIA (cloud)
accessing all company accounting information
to increase productivity because it makes the The concerns about the use of cloud-based
job easier then feels vital for the job and can accounting information systems can
provide control with the job. The perception of undoubtedly affect the sustainability of the
convenience influences this perceived usage of this technology. For example, if
usefulness because if a system can be used cloud-based AIS can provide losses such as
easily (without significant difficulties), it can data loss and performance degradation after
benefit its users to perform well. From the using this system, the user's interest in using
above explanation, then in this study formed this system will be affected, resulting in a
the hypothesis as follows: tendency for users to be reluctant to use this
technology. So, based on the above exposure,
H2: Perceived ease of use (PEOU) has an formed the following hypothesis:
intention to use (PU) cloud-based
accounting information systems (AIS). H5: Risk perception (PR) influences the
interest in using cloud-based AIS (IU).

Perceived usefulness (PU) and intention to use

(IU) cloud-based AIS Methods, Data and Analysis

The perceived usefulness (PU) in the cloud- The study was conducted in Bandung, which
based AIS is expected to have influenced the has won the Natamukti Nindya award as a city
system's intention to use (IU). Because of the with the best development of small and
technology can be perceived to have various medium enterprises (SMEs) in Indonesia,
benefits, the user will desire to use the system. according to the Indonesia Council for Small
So, in this study formed the hypothesis as Business (ICSB) and Ministry of Cooperatives
follows: and SMEs. The time of research was
conducted in July-August 2017. The selection
H3: Perceived usefulness (PU) influences the of respondents was conducted by purposive
interest in using (IU) cloud-based sampling method, which the respondent must
accounting information systems (AIS). know or use conventional AIS to their
business. It implies that the researcher must
properly judge which respondents best meet
Perceived risk (PR) and perceived usefulness the study's objective. Researchers want to meet
(PU) cloud-based AIS. some of the desired criteria: 1) Knowing/using
the application/accounting software in
Perceived risk (PR) is defined as a subjective managing corporate financial data; 2) Never
estimate of the user to suffer a loss in used cloud-based AIS and 3)Willing to be a
receiving the desired result (Pavlou, 2003). So, respondent.
the perceived risk (PR) in a cloud-based AIS is Furthermore, the researcher obtained a
assumed to be the possibility of user losses in sample of 41 SMEs in Bandung used in the
using this system. In other words, the use of analysis. The data were collected using
cloud-based accounting information systems questionnaires online and in papers. All of

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Journal of Accounting Auditing and Business - Vol.4, No.2, 2021 10.24198/jaab.v4i2.35102

these variables are latent or unobservable (also and the remaining 9.8% are IT staff. With
called construct), so that each construct is spelt 53.7%, most respondents are bachelor
out in the form of some question items graduates, 24.4% are high school graduates,
(measurement variable). Five-point 12.2% are diploma graduates, and the
measurement scales operationalise each remaining 9.8% are postgraduate graduates.
independent variable in the proposed model
with 1 (one) as "strongly disagree" and 5 (five)
as "strongly agree". Outer Model

This Outer model explains the proportion of

Results and Discussion variance of each manifest variable (indicator)
in explaining its latent variables. Through this
Respondent's Demography model, outer will be known which indicators
are dominant in forming latent variables. After
Most of the respondents, 58.5%, are male, and the measurement model of each latent variable
41.5% are female. The majority of the is described, the structural model will be
respondents were 21 to 25 years of age at described, which will examine the effect of
43.9%, followed by the age groups of 26 to 30 each exogenous latent variable on the
(26.8%), >35 (12.2%), 31 to 35 (9,8%), and endogenous latent variable. Figure 2 shows the
the rest is less than 20 years. In addition, the results of the overall model using the
majority of respondents, with 73.2% as SmartPLS 2.0 program.
business owners, 17.1% are accounting staff,

Figure 2. Outer Model

Convergent Validity test on the data processing results using the

SmartPLS 2.0 program, the result can be seen
Convergent validity test in PLS can be seen in Table 1. As can be seen in Tables 1 & 2, all
from loading factor value from each indicator constructs forming indicators have value factor
(manifest variable) constructor. An indicator is loading, AVE, and communality values far
said to explain the construct if it has a loading greater than the specified value of 0.5, so the
factor, AVE (average variance extracted) and conditions for convergent validity have been
the value of communality is much greater than met.
the recommended critical value of 0.5. Based

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Table 1. Loading factor variable manifest

Manifest Variable Loading Factor Conclusion

IU1 Intend to use 0,945 Valid
IU2 Trying to use 0,948 Valid
IU3 Plan to use 0,899 Valid
PEOU1 Easy to use 0,835 Valid
PEOU2 Easy to understand 0,855 Valid
PEOU3 Possibility to become proficient 0,923 Valid
PR1 Potential threat to security 0,640 Valid
PR2 Potential can not be used at any time 0,533 Valid
PR 3 The potential for increased hidden cost 0,771 Valid
Inadequate training / user knowledge of cloud
PR4 0,857 Valid
services and usage
PR5 Hacker attacks on the cloud 0,928 Valid
PR6 Unauthorized access to company data / applications 0,926 Valid
The cloud provider fails to comply with user
PR7 0,548 Valid
company regulations
PU1 Provide accurate results 0,916 Valid
PU2 Making work easier 0,865 Valid
PU3 Make work complete faster 0,902 Valid
PU4 Controls for work 0,675 Valid
PU5 Improve user productivity 0,841 Valid

Table 2. AVE and commonality

Latent Variable AVE COM
IU 0,867 0,867
PEOU 0,760 0,760
PR 0,578 0,578
PU 0,713 0,713

Discriminant validity test constructs in the model. Based on the results

of data processing using the SmartPLS 2.0
Good discriminant validity is indicated by the program, obtained the results are summarised
square of the AVE value for each construct in Table 3.
greater than the correlation between the

Table 3. Cross loading

PR5 0,587 0,418 0,928 0,277

PR6 0,490 0,281 0,926 0,269
PR7 0,176 0,125 0,548 0,103
PU1 0,522 0,483 0,120 0,916
PU2 0,605 0,463 0,246 0,865
PU3 0,642 0,599 0,414 0,902
PU4 0,324 0,303 0,158 0,675
PU5 0,486 0,440 0,119 0,841

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Reliability test and the value of Cronbach's alpha with the

provision that if the construct has composite
In addition to the validity test, the reliability or Cronbach's alpha greater than
measurement model (outer model) also 0.7, it can be concluded that the manifest
conducted reliability testing of constructs variables have accuracy, consistency. The
formed to know the instrument's accuracy, summary of test results using the SmartPLS
consistency, and accuracy in measuring the 2.0 program is presented in the following table
construct. In PLS, construct reliability can be 4.
seen from the value of composite reliability

Table 4. Construct Reliability

Latent Variable CR CA
IU 0,951 0,923
PEOU 0,904 0,841
PR 0,902 0,878
PU 0,925 0,898

In table 4 that can be seen that the predictor strength of the structural model. The
composite reliability (CR), generated by all value of R-Square can be used to explain the
constructs, is excellent because it has a more contribution of the influence of certain
significant number than 0.7. It can be exogenous latent variables to endogenous
concluded that all constructive indicators latent variables.
(manifest variables) are reliable, or in other
words, all variables manifest proved to have Coefficient correlation
the accuracy, consistency, and the instrument's
accuracy in measuring its construction. This coefficient correlation is a number
indicating the degree of association or strength
Inner Model of the relationship between an exogenous
latent variable with endogenous latent
The test of the structural model (inner model) variable. Based on the results of data
can be seen from correlation and R-Square processing using SmartPLS 2.0 program,
value for each endogenous variable as obtained the following results (table 5):

Table 5. Correlation Coefficient

Model Correlations Predicate

PEOU → IU 0,708 High Correlation
PEOU → PU 0,557 Moderate Correlation
PU → IU 0,630 Moderate Correlation
PR → PU 0,267 Low Correlation
PR → IU 0,525 Moderate Correlation

The coefficient correlation between correlation between PEOU and PU is 0.557

PEOU with IU is 0.708 and categorised into a and categorised into a moderate correlation or
strong correlation or high correlation. moderate correlation. Coefficient correlation
Coefficient correlation marked positive, which marked positive, indicating that the easier to
indicates that the easier to use cloud-based use cloud-based AIS will impact, the better the
AIS, will impact the increasing interest in benefits obtained.
using the application. The coefficient

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The coefficient correlation between PU Positive coefficient correlation indicates that

with IU is 0.630 and categorised in a moderate potential users of cloud-based AIS know that
correlation or moderate correlation. Coefficient using this system is considered risky but
correlation marked positive, showing that the ignores the risk and still has an interest in using
benefits obtained will impact the increasing this system.
interest in using cloud-based AIS. The
coefficient correlation between PR with PU is Coeficient determination
0.267 and is categorised as low correlation or
low correlation. Coefficient correlation marked The coefficient of determination is a number
positive, which shows the better understanding that shows the significant contribution of the
of the risks obtained, the better the benefits influence given by the exogenous latent
received. The coefficient correlation between variable to the endogenous latent variable.
PR and IU is 0.522 and categorised in a Summary of data processing results using
moderate correlation or moderate correlation. SmartPLS 2.0 program, presented in table 6.

Table 6. Coeficient determination

R Square
PEOU, PR, PU → IU 0,648
PEOU, PR → PU 0,314

In table 6, PEOU, PR, and PU contribute IU; 2) PEOU contributes 28.4% to the PU; 3)
64.8% influence on IU, while PEOU and PR PU contributes influence of 10.1% to IU; 4)
contribute 31.4% to PU. the contribution given PR contributes 0.4% P.U; 5) PR contributes
by each exogenous variable to endogenous can 7.8% to IU.
be seen in table 7. Interpretation for table 7 is
as follows: 1) PEOU contributes 18.1% to use

Table 7. Individual Coeficient determination

Path Coefficient Direct Effect
PEOU → IU 0,426 18,1%
PEOU → PU 0,533 28,4%
PU → IU 0,318 10,1%
PR → PU 0,065 0,4%
PR → IU 0,426 18,1%

Hypothesis Testing value used as a critical value in testing this

hypothesis is 1.96, the recommended critical
A significance test of the influence that occurs value for testing in SEM PLS for a 2-party test
could be done by testing the hypothesis. The in a significance level of 0.05 or 5%.
statistical method used is the t-test. The t-table

Table 8. Summary Hipothesis testing

Model thitung ttabel α Decision Conclusion
H1 5,472 1,96 0,05 Ho rejected Significant
H2 5,726 1,96 0,05 Ho rejected Significant
H3 3,973 1,96 0,05 Ho rejected Significant
H5 0,602 1,96 0,05 Ho accepted Not Significant
H6 6,116 1,96 0,05 Ho rejected Significant

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The findings in this study provide Conclusion

significant empirical support for the four
hypotheses proposed in the research model, Based on the results of the analysis and
and the first hypothesis (H1) has been found discussion that has been done in the previous
empirically significant. The t-value obtained is chapter, researchers obtained the following
5.472, and the value is greater than the value conclusions:
of t-table 1.96. It can be decided that Ho
rejected, which proves that when using a 1. Perceived ease of use (PEOU)
system is not difficult and does not require significantly influences the intention to use
much effort, it can affect the desire to use the (IU) cloud-based AIS. This result shows
system in the future. It supports the research that the cloud-based accounting
from Davis et al. (1989). information system is getting user-friendly
H2 has been found empirically and will increase the SMEs' intention to
significant. The t-value obtained is 5.726, and implement the system for their activities.
this is greater than the value of the t-table. It 2. Perceived ease of use (PEOU) has a
can be decided that Ho rejected, which means significant influence on the perceived
when the system is perceived to be easy to use, usefulness (PU) cloud-based AIS, which
this influences the users to become proficient means the easy use of cloud computing
and able to provide benefits to performance and cloud-based AIS lead to the higher
improvement and productivity in SMEs. This implementation of cloud because of the
supports the research from Davis et al. (1989), benefit for the business.
Al-Somali et al. (2009), and Alharbi, (2012). 3. Perceived usefulness (PU) significantly
This hypothesis relates perceived use in influences the intention to use (IU) cloud-
intention to use cloud-based AIS. H3 based AIS. The widespread use of cloud-
hypothesis indicates that Ho rejected (The t- based accounting systems is because the
value obtained is 3.973, which is greater than SMEs realised the benefit of cloud
the value of t-table ), which means PU computing for the management.
significantly influences consumer's intention 4. Perceived risk (PR) has no significant
to use. In other words, when users can feel the effect on perceived usefulness (PU) the
benefits, the intention to use this system might cloud-based AIS. The risk associated with
arise. These findings support the TAM model the cloud-based accounting system does
developed by Davis et al. (1989), Davis & not affect the use since users already
Venkatesh (2000), and Alharbi (2012). understand the benefit.
The result of the H4 test showed that 5. Perceived risk (PR) significantly
PR has no significant positive effect PU. The influences the intention to use (IU) cloud-
t-value obtained is 0.602, which is smaller based AIS. The user's knowledge of the
than the value of the t-table, which means that risk associated with the cloud technology
Ho accepted. The findings in the current study does not prevent them from using the
suggest that a better understanding of risk does system since it helps the SMEs in
not become crucial for respondents' accounting record and reporting.
perceptions of the ability of cloud-based AIS
that could improve productivity and For further research, there are several
performance in SMEs. This finding supports suggestions, such as:
previous research from Lee et al. (2001) and
Faqih (2013). 1. The population for future research should
Besides, the better perception of PR to be expanded beyond Bandung.
the IU, Cloud-based AIS for SMEs in 2. Further research could investigate other
Bandung has a significant effect. That result external variables such as adaptability,
can see from the t-value (6.116) that higher performance, trust, and compatibility as
than the t-table, which means respondents still antecedents of the two independent
see the risks as essential but don't prevent their variables (PEOU and PU) or as direct
desire to use the system that is considered to determinants to intention to use cloud-
bring benefits to them. This supports the based AIS, the dependent variable.
research of Chi & Yeh (2011). Thus, this 3. Improving future models by investigating
means that H5 was rejected. how other demographic variables such as

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gender and age influence the intention to of Accountancy.

use cloud-based AIS.
4. Continuing this research by adding actual Davis, F. D. (1989). Perceived usefulness,
system use variables for cloud-based AIS perceived ease of use, and user acceptance of
users. information technology. MIS Quarterly, 13(3),
319-340.


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