Factors Affecting Cloud Accounting Adoption In SMEs

Amir Hamzah; Dadang Suhendar; Agus Zainul Arifin

doi:10.24912/ja.v27i3.1520

Authors

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

DOI:

https://doi.org/10.24912/ja.v27i3.1520

Keywords: Cloud Accounting Adpotion; SMEs; Factors Cloud Accounting Adpotion.

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.

Author Biographies

Amir Hamzah, Accounting Department, Faculty of Economics and Business, Kuningan University

amir.hamzah@uniku.ac.id

Dadang Suhendar, Accounting Department, Faculty of Economics and Business, Kuningan University

dadang.suhendar@uniku.ac.id

Agus Zainul Arifin, Faculty of Economics and Business, Tarumanagara University

agusz@fe.untar.ac.id

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