Title: Technology acceptance model of the Indonesian government financial reporting information systems

Authors: Wahyu Agus Winarno; Hendrawan Santosa Putra

Addresses: Accounting Department, Faculty of Economics and Business, University of Jember, Jalan Kalimantan No. 37, Kampus Tegalboto, Jember, Jawa Timur, 68121, Indonesia ' Accounting Department, Faculty of Economics and Business, University of Jember, Jalan Kalimantan No. 37, Kampus Tegalboto, Jember, Jawa Timur, 68121, Indonesia

Abstract: This study applies the technology acceptance model to explore the government financial reporting information systems (GFRIS) in Indonesia. The model empirically tested using data gathered from 73 respondents of chief finance administration officer, revenue treasurer and expenditure treasurer in Surabaya City Government of Indonesia. Sampling technique used in this research is clustered sampling. The research model was tested by using the partial least squares structural equation modelling (PLS-SEM) approach. The results showed that all constructs in the TAM model were statistically significant. The findings suggest that experience has a positive impact on ease of use and usefulness. Conversely, gender as external variables has no effect on the ease of use and the usefulness of GFRIS. Findings from this study contribute to the literature on user acceptance of information systems and provide insights to assess the user acceptance by focusing on user experience in the government and financial context.

Keywords: technology acceptance model; TAM; GFRIS; experience; gender.

DOI: 10.1504/IJPSPM.2020.105089

International Journal of Public Sector Performance Management, 2020 Vol.6 No.1, pp.68 - 84

Received: 08 Apr 2017
Accepted: 21 May 2018
Published online: 13 Feb 2020 *

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