Jurnal Akuntansi
Vol. 27 No. 3 (2023): September 2023

Factors Affecting Cloud Accounting Adoption In SMEs

Amir Hamzah (Accounting Department, Faculty of Economics and Business, Kuningan University)
Dadang Suhendar (Accounting Department, Faculty of Economics and Business, Kuningan University)
Agus Zainul Arifin (Faculty of Economics and Business, Tarumanagara University)

Article Info

Publish Date
08 Sep 2023

Abstract

This study aims to analyze the factors influencing the adoption of Cloud Accounting for SMEs. The sample size in this research is 276 respondents. The research method used is quantitative, where hypotheses are tested, and data is analyzedanalyzed using Smart PLS 3.00. The results of the study indicate that Complexity, Security, Top Management Support, Adequate Resources, Competitive Pressure, Pressure from Trading Partners, Coercive Pressure, Government Support, and Provider Support significantly influence the adoption of cloud accounting. On the other hand, Compatibility, Relative Advantage, and IT Competence do not significantly affect the adoption of cloud accounting.

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Journal Info
Jurnal Akuntansi
Website

Abbrev

EJA

Publisher

Universitas Tarumanagara

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi [p-ISSN 1410-3591 | e-ISSN 2549-8800] is a peer-reviewed journal published three times a year (January, May, and September) by Faculty of Economics, Universitas Tarumanagara. Jurnal Akuntansi is intended to be the journal for publishing articles reporting the results of research on ...