CD Skripsi

Pengaruh Trust, Security, Dan Technology Readiness Terhadap Adopsi Cloud Accounting

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ABSTRACT
This study, based on the Technology-Organization-Environment (TOE) and Unified
Theory of Acceptance and Use of Technology (UTAUT) theoretical frameworks,
aims to analyze the influence of trust, security, and technology readiness on cloud
accounting adoption in Micro, Small, and Medium Enterprises (MSMEs) in the food
industry sector in Pekanbaru City. Understanding these factors is essential to
effectively encourage the digitization of MSMEs.
Using a quantitative approach, primary data was collected through a survey of 171
food industry MSME players in Pekanbaru City. Research hypothesis testing was
conducted using the Partial Least Squares Structural Equation Modeling (PLSSEM)
analysis method.
The results of the PLS-SEM analysis show that the trust variable has a significant
and positive effect on cloud accounting adoption. This indicates that MSMEs' belief
in the integrity of cloud providers and systems is a key driver. Similarly, the security
variable also proved to have a significant and positive effect, confirming that the
perception of financial data protection is a crucial consideration. In contrast, and
contrary to the expectations of some models, the technology readiness variable was
not found to have a significant effect on cloud accounting adoption in the sample
of food industry MSMEs in this region.
It is concluded that for food industry MSMEs in Pekanbaru City, fundamental
aspects related to trust and data security assurance are more dominant in driving
cloud accounting adoption decisions than the general level of technological
readiness. This finding implies that service providers' strategies should focus
intensively on building trust and demonstrating a solid security system.
Furthermore, these results suggest the need for contextualization of the TOE and
UTAUT models, emphasizing the weight of environmental factors such as
perceptions of cybersecurity and organizational factors such as the need for trust
in specific sectors and regions.
Keywords: Cloud Accounting, Trust, Security, Technology Readiness

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102125597

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2102125597

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

daus

Versi lain/terkait

Lampiran Berkas

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