The Failure of Accounting Knowledge to Moderate Interest in Using Accounting Software for MSMEs with the UTAUT2 Model

Abstract

The purpose of this study is to analyze the UTAUT2 model of interest in using accounting software in MSMEs by using accounting knowledge as a moderating variable. The data collection technique uses simple random sampling through Google Forms in the form of a questionnaire. This study has a total sample of 164 respondents with the criteria of MSME owners. The data processing method in this study is to use smartPLS with the aim of testing the hypothesis. The results of this study indicate that performance expectations, hedonic motivation, and social influence have a positive and significant effect on the intention to use accounting software while accounting knowledge cannot moderately and negatively influence the UTAUT 2 model on interest in using accounting software. The results of this study recommend that to increase interest in using accounting software for MSMEs, it is necessary to socialize the meaning of accounting and procedures for using accounting software for MSMEs in order to improve the management of financial reports.