User’s Perceived Usefulness, Quality and Ease of Use of Internet Financial Reporting (IFR) on Their Intention to Use IFR for Investment Decision Making

Abstract

This study aims to analyze and obtain evidence of the effect of user’s perceived usefulness, perceived quality and perceived ease of use of Internet financial reporting (IFR) on their intention to use IFR for investment decision making. The results of this study are expected to contribute to Indonesian listed company in general in order to provide better IFR in terms of usability, quality and ease of use for their users’, particularly investors for investment decision making purposes. Data used in this study is a primary data, collected from 80 investors in Yogyakarta as the respondents using questionnaire with convenience sampling as the sampling method. The result of this study indicates that perceived usefulness and perceived ease of use of IFR significantly influence the intention to use IFR for investment decision making, while perceived quality has no effect to the intention to use IFR for investment decision making. Keywords–user’s perception, perceived usefulness, perceived quality, perceived ease of use, Internet financial reporting, and technology acceptance model.