Faktor-Faktor yang Mempengaruhi Resistensi Pengguna dalam Implementasi Sistem Akuntansi Akrual pada UMKM

ABSTRACT

This study aims to test whether perceived value, switching costs, and switching benefits have an impact on user resistance to the application of an accrual-based accounting system for UMKM in Palembang City. This study uses primary data obtained from respondents through questionnaires. Data analysis used the analysis of Multiple Linear Regression Test, F Test, Data Quality Test and Classical Assumption Test consisting of Normality Test, Multicollinearity Test, and Heteroscedasticity Test. Hypothesis testing is done by statistical test T, and the coefficient of determination (R2). The results showed that the factors of perceived value, switching costs, and switching benefits did not have a significant effect on user resistance in implementing accrual-based accounting information systems.