Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)

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

Authors
Harjanti Widiastuti, Sri Rezki Hayati
Corresponding Author
Harjanti Widiastuti
Available Online November 2019.
DOI
https://doi.org/10.2991/icaf-19.2019.12How to use a DOI?
Keywords
user’s perception, perceived usefulness, perceived quality, perceived ease of use, Internet financial reporting, and technology acceptance model.
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.
Open Access
This is an open access article distributed under the CC BY-NC license.

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Volume Title
Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
November 2019
ISBN
978-94-6252-834-5
ISSN
2352-5428
DOI
https://doi.org/10.2991/icaf-19.2019.12How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Harjanti Widiastuti
AU  - Sri Rezki Hayati
PY  - 2019/11
DA  - 2019/11
TI  - User’s Perceived Usefulness, Quality and Ease of Use of Internet Financial Reporting (IFR) on Their Intention to Use IFR for Investment Decision Making
BT  - Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)
PB  - Atlantis Press
SP  - 73
EP  - 78
SN  - 2352-5428
UR  - https://doi.org/10.2991/icaf-19.2019.12
DO  - https://doi.org/10.2991/icaf-19.2019.12
ID  - Widiastuti2019/11
ER  -