INFLUENCE PERCEIVED OF USEFULNESS OF SELF-EFFICACY WITH ATTITUDE TO MEDIATION APLICOM

7/24/2019 INFLUENCE PERCEIVED OF USEFULNESS OF SELF-EFFICACY WITH ATTITUDE TO MEDIATION APLICOM

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INFLUENCE PERCEIVED OF USEFULNESS OF SELF-EFFICACY WITH ATTITUDE

TO MEDIATION APLICOM

AgungListiadi

[email protected]

ABSTRACT

In the accounting profession required the ability to hasinformation technology competency (accounting

computer applications). To establish the ability of the information technology competency then in

accounting department of SMK (Vocasional)be learnedmyobapplications. To determine the competency

of information technology related to accounting, this study examines attitudes towards mediating

influence on the Perceived of the usefulness of self-efficacy. This study uses a quantitative research

explanatifdesign. The target population is vocational students majoring in accounting school has gained

ISO 9001 in 2008 with the number of 433 students. The research sample using proportional randomsampling technique over 208 vocational students majoring in accounting, using path analysis

techniquestest (Path) and Sobel test (mediation test). The test results of mediation produces a pattern of relationships that is the Perceived of the usefulness of the self-efficacy can be explained either directly or

through the mediation of attitude towards the use of accounting computer applications (myob). Based on

the results and discussion of the study concluded that the attitude is interpreted in the context of cognitive,

affective and conation able to mediate the relationship between the Perceived of the usefulness of the self-

efficacy. For the wider interest not only in the field of education alone, future research can be directed to

the use of public information system applications, by adding a dependent variable costs and benefits aswell as the actual use of the independent variables.

Keywords: Perceived in myob, myob attitude, self efficacy in myob

To foster competence in the field of accounting, the need for self-efficacy. Individual

self-efficacy is the belief in the ability or competence to perform a task (Brown, 2010: 4).Perceiveds about ease of use, perceived usefulness and accounting mastery of the self-efficacy

with the attitude to its use as a mediation on the use of information technology in the form of acomputer application that MYOB accounting at Vocational High School is important for the

study. The first is because regarding the competencies that must be mastered by Vocational High

School students majoring in accounting in accounting with mastery of subject areas such as

information technology accounting computer applications either as a provision in the face of the

competency test as well as the world of work. Both with this study will be known pattern of consistency of the students, so as to prevent the onset of cognitive dissonance in accounting

learning, because students will later worked in finance, which of course requires consistency in

attitude. The third self-efficacy can affect students in performing a task, effort, perseverance, andachievement. Learners who have high self-efficacy will increase the use of cognitive. Learners

who are able to master a skill or execute a task would be ready to participate, work harder, more

resilient in the face of adversity, and achieve a higher level.

This is in line with the curriculum for vocational or other equivalent forms are expectedto incorporate life skills education. Life skills education as mentioned include personal skills,

social skills, academic skills, and vocational skills, knowledgeable in their field and have

knowledge of technology (SNP PP No. 19/2005). The mapping of the problems in vocational

Proceeding of ICERD 2015

The State University of Surabaya 295



found that there are limitations within the control of IT and existing facilities (DG DikdasmenSMK). Therein lies the gap between the mission and the reality. So therefore the importance of

using MYOB accounting computer applications in growing mastery of skills in information

technology for vocational students majoring in accounting.In the accounting profession are required for the technical skills of accounting include

verbal and written communication, interpersonal, relationship building and leadership and

mastery of Information Technology (IT) and the ability to understand, as well as using the latest

technology into the main skill for the accounting profession that modern (Broad, 2011: 109 ) and

(Herath, 2011: 16). Broad study results (2011: 109) suggests that the use of IT in accordancewith the needs of the accounting profession is able to develop and improve the ability of IT to

accounting graduates. This study makes a significant contribution in the development of

accounting education in the use of IT in order to improve the technical skills of the accounting

profession (Broad: 2011: 109). Results of the study Brazel showed that the auditor-auditors withexpertise CAS (computer assurance specialists / a software application to audit) have expertise in

assessing and controlling and planning the tests substantively higher than the auditor-auditingwithout having the ability to master CAS (Brazel: 2004, 15-16). Study conducted Chang also

pointed out that the use of IT can bring benefits for 4 KAP (The Big Four) in addition to the useof IT is able to create efficiency and effectiveness in conducting the audit (Chang, 2011: 38) and

(Zong, 2010: 44).

Based learning computer applications (SPUD) can improve the mastery in the

intermediate accounting, (Bezik, 2000: 22). Research Hess (2005: 15-16) spreadsheet integrationinto the teaching of financial accounting, will achieve two goals at once that the students easier

to understand financial concepts and become more able to do financial accounting such as when

they take valuable skills in the world real, (Hess, 2005: 15-16) and (Grant, 2009: 157). With the

provision of computer skills, accounting, students are expected to prepare financial statements

using a computer program. In this era of globalization, graduates.In connection with the use of information technology, especially computer applications then known as the theory of

Technology acceptance model (TAM) proposed by Davis (1989: 320 and 1991: 482). Based on

the theory Technology acceptance model (TAM) proposed by Davis (1989: 477) Perceiveds of usefulness will affect the attitude of users of information technology, and this attitude will affect

actual use of the user. While the attitude according to Bandura's theory of social cognition in

Feist (2010) and (1986: 59) is a source of self-efficacy. This is confirmed tripartite theory modelsRosenberg and Hovland (1960) in Anwar (2011) that the attitude has always been mediation or

intermediary between objects perceived by the response in the form of cognition (beliefs),

affective (emotional) and conation (behavior). Through the attitude (affective) these users

according to Bandura (1989: 59) will have an impact on the confidence of individual estimate

how far his ability in executing a task or a task that is required to achieve a particular outcome(self-efficacy). Empirical research on the acceptance of ainformationtechnology byTeo (2007:

136) found that the Perceived of the usefulness (Perceived usefulnes) of an information

technology a significant predictor for attitude in use (Attitude Toward Using) an informationtechnology (Chuttur, 2007: 10), (Gardner, 2004: 8) and (Porter, 2006: 1003). While attitudes in

the use of information technology is also a significant predictor for self-efficacy (self-efficacy)

(Brown, 2010: 5), (Khorrami, 2001: 24), (Abbitt, 2005: 36-37) and (Torkzadeh, 2006: 546-547).

Another study conducted Noiwan (2005: 8), shows that attitudes toward the use of aninformation technology is not a significant predictor for the efficacy of self (Sam, 2005: 212-

213).


296 The State University of Surabaya



Research carried out previously limited only to examine the relationship betweenvariables either partially or simultaneously just so it is not certain attitude role in mediating the

relationship between dependent and independent variables. This raises a research gap that

encourages the empirical testing of the Perceived of ease of use, perceived usefulness of accounting information technology and mastery of the self-efficacy with an attitude on the use of information technology as a mediation on the use of information technology in the form of

accounting computer applications. Besides According to empirical research Setiyani (2009: 70)

to be able to operate the computer application of accounting required the mastery of accounting

Based on the theory Technology acceptance model (TAM) of Davis (1989) states the premisethat a person's Perceived of something, will determine the person's attitude, and attitude will

affect actual use of the user. TAM model actually adopted from the model The Theory of

Reasoned Action (TRA), the theory of reasoned action developed by Fishbe and Ajzen (1975).

TAM theory only aims to explain and predict the attitude of acceptance (acceptance) the user toan information system. TAM explain the causal relationship between faith (the benefits of a

system of information and ease of use) as seen from the actual use of the user.Bandura (1986) in social cognition theory states that self-efficacy is the source of the

emotional (affective). And this was confirmed by the Rosenberg and Hovland (1960), whichadvocated the view of the attitudes of the so-called Tripartite theory models. Only difference

Tripartite theoretical models put all three components, namely the affective (emotional),

cognition (beliefs) and conation (behavior) as a factor the first step in a hierarchical model. All

three are defined separately and then in a higher abstraction form factor concept attitude as asingle person's attitude ter¬hadap an object has always served as an intermediary (mediation)

between the object and the response is concerned .. Rosenberg and Hovland (1960) put forward

the theory of the interaction of the components attitude, these three components are aligned and

consistent when confronted with an object of the same attitude.Based on social cognitive theory

Bandura (1986) self-efficacy rooted in attitudes (affective), where in theory Tripartite model of Rosenberg and Hovland (1960) consisting of components affective attitude, cognition and

conation. Attitudes also have consistency, referring to the correspondence between the statement

put forward by the response to the attitude of the said object. Consistency can also be indicatedby the absence of doubt in attitude. The opposite of consistency is inconsistency. According to

Anwar (2011: 27) consistency between the trust as a cognitive component, affective component

with a feeling as behavioral tendencies as conative components form the basis for concludingbusiness attitude that is reflected by the answers to the attitude scale.Azwar Theory (2011: 28)

states that if any one of the three components of attitude is not consistent with the others, there

will be disharmony causing an attitude change mechanism such that consistency is achieved.

According to Anwar (2011: 46) when two cognitive elements that are relevant but not

inconsistent with one another will cause cognitive dissonance.Furthermore, according to the theory stance Technology acceptance model (TAM) of

Davis (1989) was influenced by the Perceived of usefulness and ease. Thus it is clear that the use

of self-efficacy variables replace the actual use of user variables in theoretical conceptsTechnology acceptance model (TAM) is based on the theory of social cognition and theory

Tripartite models. Modification of the independent variables and the dependent variable is the

addition on the advice of the research results Davis in 1991, in order to further research to further

develop the theory TAM Technology acceptance model (TAM). This modification is due, firstlythat in the context of accounting learning using computer applications of accounting according to

the theory of social cognition Bandura (1989) states that human beliefs about self-efficacy





influences the kind of action they would choose to do, how much effort they would give intothese activities, as long as what they are going to survive in the face of obstacles and failures.

Learning is a process of interaction of learners with educators and learning resources in a

learning environment. Learning is the assistance provided educators to be a process of knowledge acquisition and knowledge, mastery of skills and temperament, as well as theformation of attitudes and beliefs on students. In other words, learning is a process to help

students to learn well. According to Bandura (in Wijaya, 2012), academic self-efficacy refers to

beliefs related to a student's ability and the ability to achieve and accomplish tasks with the study

results and the targets specified time, especially in the fields of study accounting.Academic self-efficacy refers to the consideration of how much a person's beliefs about

the ability to pass a number of learning activities and the ability to complete learning tasks.

Academic self-efficacy is a person's belief in the ability of completing academic tasks based on

self-awareness about the importance of education, values and expectations of the results to beachieved and learning activities. Secondly, Confidence on Bandura's self-efficacy according to

(1989) is the cornerstone of the essence of humanity. self-efficacy to encourage perseverance inthe search for solutions, the development of cognitive skills and intrinsic interest in the academic

material that accounting material according to Bandura and Schunk (1981) in Myers (2010).Third, the weakness of the theory lies in the variable TAM endogennya the actual use of user

variables are only limited to the acceptance of the presence and use of information technology.

TAM did not see the suitability of information technology with its characteristics, competence

and confidence in self and behavior arising from the use of information technology. Fourth,Mann (1969) in Anwar (2011: 24) states among the aspects of attitude that is cognitive, affective

and conation the aspects afektiflah rooted most in as a component of an attitude and an aspect

that most resist the influences that may change a person's attitude. Fifth, the actual use of user

variables in TAM merely intended to explain and predict the acceptance (acceptance) the user to

an information system. TAM explain the causal relationship between faith (the benefits of asystem of information and ease of use) to the behavior seen from the actual use of the user. TAM

theory looked at attitudes only bring behavior (conation), while according to the theory of social

cognition and theory of attitudes led tripartite model of cognitive, affective and conation. Thereinlies the research gap arising from the standpoint of each theory. This arises because the concept

of attitude in defining construct a model tripartite theory of cognition, affection and conation as

fused directly into the conception of attitude. further stated that by looking at any one of the threeforms of the response is the attitude of someone already known.

Empirical research on the acceptance of ainformationtechnology by Teo (2007), Lederer

(2000) and (Maholtra: 1999) found that the Perceived of usefulness or usefulness of information

technology is a significant predictor for attitudes toward the use of an information technology

this is in accordance with findings Porter (2006), Gardner (2004) and Chuttur (2007). Attitudestoward the use of an information technology a significant predictor for self efficacy (Brown:

2010), (Khorrami: 2001), (Abbitt: 2005) and (Torkzadeh: 2006). According to Brown (2010)

acceptance of the presence of the use of information technology will increase the confidence andthe ability of users of information technology.

Research Method

This study is an explanatory quantitative research. This research is oriented to explain the theoryof Technology acceptance model (TAM) by including self-efficacy variable replaces the variable

actual use of the user, because the actual use of variables in TAM theory only aims to explain





and predict the acceptance (acceptance) the user to an information system. Population of thisresearch that vocational students majoring in accounting in Surabaya who are getting lessons

MYOB accounting computer applications class XII in semester 1. The target population is half

of vocational students majoring in accounting school has gained the recognition of ISO 9001 in2008, because the school has gained the recognition of ISO 9001 has the quantity and quality of adequate computer labs. So that the facilities and infrastructure that support the use of

accounting computer application software is not an obstacle to this study, the total population is

433 students. The research sample using proportional random sampling technique sample size

was 208 students. For the purpose of data analysis and hypothesis testing, test used Path Analysis(Path Analysis) and Sobel test.

Results and Discussion

In this study, we discuss some related variables that Perceived usefulness/benefitaccounting computer applications and the dependent variable Self Efficacy, using mediating

variables Attitudeson Use of Information Technology. Here is a description of the studyvariables influence Usefulness Perceived of the Self Efficacy, using mediating variables

Attitudes Usage Accounting Computer Applications (myob). So beland analysis of test resultsobtained the following lines:

Table 4: 19 Path Coefficients mediation attitude toward the Perceived of usefulness

with self-efficacy

Original

Sample (O)

Sample

Mean (M)

Standard

Deviation (STDEV)

Standard Error

(STERR)

T Statistics

(|O/STERR|)

Percvof usefulness

->Efikasi

0,404514 0,409346 0,060376 0,060376 6,699857

Percvof usefulness

->attitude 0,441125 0,438886 0,076577 0,076577 5,760515

attitude -> Efficacy 0,430102 0,421839 0,066850 0,066850 6,433804

Perceived of usefulness/benefit to the attitude of the significance of T Statistics figures obtained

by 5.760515 is greater than the significance value>1.96 thus Perceived of usefulness has a directinfluence on attitudes. Pattern mediation attitude toward us ability with self-efficacy Perceived

shaped Partial mediation, then the value is based on the Direct and Indirect Origin Value

(Ghozali: 68-69). Directand Indirect The value can be calculated as follows:

0,44(path a) 0,43 (path b)

(path c)

Figure 1.Valueof direct and indirect influence

x

z

y





Based on Figure 1 can be explained: Variations on the independent variables, Perceivedusefulness able to explain the significant variation in mediator variable (patha) the attitude

towards the use of computer applications accounting for T Statistics 5.8 > 1.96. Variations in

attitudes towards the use of a mediator variable accounting computer applications are able toexplain significant variation in the dependent variable (pathb) that self-efficacy of 6.4>1.96.Controlled mediator variable (patha and pathb), the relationship between the independent

variables and the dependent variable usefulness Perceived of self-efficacy significantly (pathc)

that is equal to6.7 > 1.96.

Perceived ofusefulness/benefit accounting computer applications

Perceived of usefulness according to Davis (1989: 320), Teo (2007: 130), Lederer (2000:270) and Maholtra (1999: 5) definition of the Perceived of usefulness is the interpretation of

vocational students majoring in accounting that use computer applications accounting myob willcontribute to acquire knowledge and mastery of computer applications keterampian about

accounting. Acceptance of a technology information according to (Teo 2007:136), Lederer(2000: 277) and (Maholtra, 1999:8) found that the Perceived of usefulness or usefulness of

information technology is a significant predictor for attitudes on the use of an information

technology it is appropriate the findings of Porter (2006: 1003), Gardner (2004: 8) and Chuttur

(2007: 10). The following table perceived level of usefulness of computer applications (myob)each indicator:

Table 1. The level of Perceived of the usefulness of a computer application (myob) each

indicator

Scale SD D N A SA

%

continum 0-208 209-416 417-624 625-832

833-

1040

Usefulness/usability

MYOB, include

dimensions: it becomes

easier to understand

accounting, rewarding,

increase productivity 767 74%

MYOB effectiveness,

covering the dimensions:

enhancing effectiveness,expand the job

performance 761 73%

Based on Table 1, according to the first indicator perceived students have a tendency to agree

that the accounting computer applications (myob) have uses in making tasks become easy, usefulin helping to understand the accounting and able to increase the productivity of the student. The

second indicator tendency perceived students agree that the accounting computer applications

(myob) effective and able to help develop the student's performance.

Attitudeon the useof computer applicationsof accounting(myob)





Attitude as a combination of affective reactions, behavioral, and cognitive against anobject (Anwar: 2011). construct cognitive, affective, and conation as fused directly into the

conception of attitude. This view, called tripartite model proposed by Rosenberg and Hovland

(1960 in Anwar: 2011), placing three components affect, cognition, and conation as a factor thefirst step in a hierarchical model. All three are defined separately and then in a higher abstractionform the concept of attitude as the sole factor ter¬hadap an object a person's attitude has always

served as an intermediary (mediation) between the object and the response is concerned. Attitude

on the use of conceptualized as an attitude toward the use of the system in the form of acceptance

or rejection as a result of when someone uses a technology in its work (Davis, 1991: 479). Thelevel of students' attitudes toward accounting computer applications (myob) diagramed as

follows:

Table2.Level ofstudents' attitudes towardcomputer applicationsAccounting

(myob)

Scale SD D N A SA

%

continum 0-208 209-416 417-624 625-832

833-

1040

Z 729 70,09%

Based on the table2, thevocational studentsmajoring inaccountinginSurabayaas a wholehasatendencyto agreeandaccept theattitude ofthe accountingcomputer applications(myob) in an

attemptmastery of information technologyin learningaccounting. The number of

respondentswhoagreethat theeasyaccountingcomputer applicationstobe usedis equal to70.09%.

Here is presentedthe level ofstudents' attitudes towardthe useof computer applicationsof accounting(myob) each indicator:

Table3Level ofstudents' attitudes towardthe useof computer applications

Accounting(myob) each indicator

Scale SD D N A SA

%

continum 0-208 209-416 417-624 625-832

833-

1040

Cognition on myob781 75%

Affection on myob 708 68%

Conation on myob693 67%

Based on Table 3, according to the first indicators of student cognition has a tendency to be

agreed to receive accounting computer applications (myob). The second indicator is the tendencyof students' affective agreed to receive accounting computer applications (myob). In the third

indicator conation students agreed to receive accounting computer applications (myob).

SelfEfficacy

Bandura(1982: 122-123) throughsocial cognitiontheoryput forwardonSelfEfficacy.Self-efficacyrefers to thebeliefof individualsestimatehow farher skillsin performinga taskora taskthat





isrequiredto achieve aparticular outcome(feelings of self-efficacyina task) or atrust inthecompetence ofyourself. Self-efficacy(self-efficacy) in usingMYOBis definedas abelief

orconvictionof individualsovercapability(ability) orcompetencehimself to usecomputer

applicationsMYOB accountingin thefulfillment of tasks(Brown, 2010:4), (Khorrami, 2001:18)and(Torkzadeh2006: 542).

Table4The level ofself-efficacyof studentsbased oneach indicator

Scale SD D N A SA%

continum 0-208 209-416 417-624 625-832 833-1040

Confidencehas knowledge

ofMYOB 704 68%

Confidencehasskills in usingMYOB 781 75%

Based onTable 4, according to thefirstindicatorof studentshave a tendencyto agreetohaveconfidencewillhave knowledgein usingcomputer applicationsof accounting(myob). The

second indicatortendency ofstudentshave a tendencyto agreeto haveconfidencewillhaveskills in

usingcomputer applicationsof accounting(myob).

Research HypothesisTestingResults of the analysis of the path between Perceived Usefulness (X) of the Efficacy of

Self (Y), with the mediation of the attitude of the computer application of accounting as follows:

research hypothesis first reads: Perceived of usefulness / utility computer application Accounting

(MYOB) affect the attitude on the use of computer applications accepted accounting. It can be

concluded that the attitude towards the use of computer applications accounting influenced byPerceiveds of expediency. The second research hypothesis reads: The attitude on the use of

computer applications accounting effect on Self Efficacy accepted. It can be concluded that self-

efficacy is influenced by the attitude towards the use of computer applications of accounting.The third research hypothesis reads: The attitude on the use of accounting computer applications

will mediate Perceived influences the ease of use of the self-efficacy, acceptable. Due to the

pattern of the relationship between the dependent variable and the independent variables can be

directly or indirectly (through the mediating variables), then the case of partial mediation.

DiscussionBased on the results of data processing through path analysis, the Perceived of usefulness /

utility accounting computer applications owned by vocational students majoring in accounting inSurabaya has an influence on the attitude on the use of computer applications of accounting(myob). So the findings in the study is the Perceived of vocational students majoring in

accounting agreed that accounting computer applications (myob) have usefulness / benefit more

dominant that the positive effect on the acceptance of the use of computer applications of

accounting (myob). This means that the more useful / beneficial accounting computerapplications (myob) according to the Perceived of vocational students majoring in accounting,

the greater the acceptance of users, namely the vocational students majoring in accounting.

Therefore it is proven and confirmed the theory of Technology Acceptance Model (TAM) of

Davis is the more useful an information technology to help an individual or individuals to





improve their performance, the greater the acceptance of a person or people to the informationtechnology (1989: 320 and 1991: 482) , According to Davis, the Perceived of the usefulness of a

positive influence on the attitude of the use of information technology. Findings indicated a

Perceived of the usefulness of accounting computer applications (myob) positive influence onthe attitudes on the use of computer applications of accounting (myob) among vocationalstudents majoring in accounting in Surabaya. In a study Venkatesh and Davis (2000) adds

variables influence the process of social and cognitive processes as variables that influence the

Perceived of usefulness. Based on the results of data processing through path analysis, the

attitude on the use of computer applications of accounting (myob) has the effect of self-efficacytehadap. Attitude theory is defined as a construct tripartite model of cognition, affect, and

conation as fused directly into the conception of attitude. This view, called tripartite model

proposed by Rosenberg and Hovland (1960 in Anwar: 2011), placing three components affect,

cognition, and conation as a factor the first step in a hierarchical model. All three are definedseparately and then in a higher abstraction to form the concept of attitude. Bandura (1986)

suggested efficacy in the theory of cognition social theory of self-efficacy Bandura states thereare important sources that individuals in the form of self-efficacy, one of them is Physiological

and emotional state, where anxiety and stress that occur in a person when performing a task ofteninterpreted as a failure. So the findings in the study is the attitude of vocational students majoring

in accounting who agreed to receive accounting computer applications (myob) is more dominant

that the positive effect on confidence will have knowledge and skills in using computer

applications of accounting (myob). This means that the students receive attendance accountingcomputer applications (myob) in learning, the growing confidence will have knowledge and

skills in using computer applications of accounting (myob). Therefore it is proven and confirmed

the theory Efficacy Bandura (1986: 59) states there is an important resource that individuals in

the form of self-efficacy, one of them is Physiological and emotional state (attitude / affection),

and the results of this study also confirmed the findings stating, stance on the use of aninformation technology a significant predictor for self efficacy (Brown, 2010: 5), (Khorrami,

2001: 24), (Abbitt, 2005: 36-37) and (torkzadeh: 2006: 546-547). According to Brown (2010: 2-

5) acceptance of the presence of the use of information technology will increase the confidenceand the ability of users of information technology. Special training in using software SIA is able

to reduce anxiety in the use of computers and will improve the quality of learning.

Furthermore, the findings in this study also showed the attitude of vocational studentsmajoring in accounting who agreed to receive accounting computer applications (myob) is more

dominant that the positive effect on confidence will have knowledge and skills in using computer

applications of accounting (myob). This means that the students receive attendance accounting

computer applications (myob) in learning, the growing confidence will have knowledge and

skills in using computer applications of accounting (myob). So the easier application of accounting computer (myob) is used, according to the Perceived of vocational students majoring

in accounting, then students increasingly being receptive to the use of computer applications of

accounting so that the growing confidence (self-efficacy) will have the knowledge and skills inusing computer applications of accounting (myob).

These findings confirm the theory of Davis (1989: 320 and 1991: 482) in the theory of

Technology Acceptance Model (TAM) using attitude to mediate the Perceived of usefulness and

perceived ease of use on information technology to actual use of information technology. Andstrengthen research (Teo: 2007), Lederer (2000) and (Maholtra: 1999) which found that the

Perceived of the ease of use of an information technology a significant predictor for attitude





towards the use of (Attitude Toward Using) an information technology. And support the findings(Brown: 2010), (Khorrami: 2001), (Abbitt: 2005) and (Torkzadeh: 2006) who found empirically

stance on the use of an information technology a significant predictor for self efficacy. The onset

of full mediation pattern occurs because of the attitude of positive Perceiveds of the ease of useof computer applications of accounting (myob) in accounting learning, able to strengthen / addpositive attitude of students toward acceptance of the presence of accounting computer

applications (myob). Here the students 'Perceiveds of the ease of use of computer applications of

accounting (myob) consistent with students' attitudes toward acceptance of accounting computer

applications (myob), as well as the positive attitude of the students are consistent with self-efficacy. Based on the results of data processing through path analysis and test Sobel, the attitude

on the use of accounting computer applications are able to mediate partially (partial mediation)

influence Perceived of usefulness / utility of the self efficacy. This means that the Perceived of

the usefulness of the use of computer applications of accounting (myob) can directly affect theefficacy of self-esteem, and Perceived of usefulness influence students' attitudes on the use of

computer applications of accounting (myob), then the attitude of the students on the use of computer applications of accounting (myob) affect the incidence of self-efficacy students. So

stance on the use of accounting computer applications in mediating the effects of self-efficacyPerceived of the usefulness of the mapping based on the above five had partial pattern mediation.

According to Anwar (2011) attitude is none other than an individual or as a response consistency

probability of recurrence of the same behavior in similar situations. Even the attitude of many

determining how individuals act, but an attitude and concrete actions are often far different.According to Anwar (2011) this is because the real action is not only determined by attitude

alone, but by other external factors. Besides, for the kind of action alone there are many relevant

patterns of attitude. Because of disharmony attitude is more a matter of individual orientation of

the existing situation. Attitudes also have consistency, referring to the correspondence between

the statement put forward by the response to the attitude of the said object. Consistency can alsobe indicated by the absence of doubt in attitude. The opposite of consistency is inconsistency.

These findings confirm the theory of Davis (1989: 320 and 1991: 482) in the theory of

Technology Acceptance Model (TAM) using attitude to mediate the Perceived of usefulness andperceived ease of use on information technology to actual use of information technology. And

strengthen research (Teo: 2007), Lederer (2000) and (Maholtra: 1999) which found that the

Perceived of the ease of use of an information technology a significant predictor for attitudetowards the use of (Attitude Toward Using) an information technology. And support the findings

(Brown: 2010), (Khorrami: 2001), (Abbitt: 2005) and (Torkzadeh: 2006) who found empirically

stance on the use of an information technology a significant predictor for self efficacy. The first

difference that arises with the theory of Technology Acceptance Model (TAM) is the

independent variable.

Conclusion

The theoretical implications of the results of research consistently shows the constructionof the model is constructed through mediation pattern of attitudes on the use of computer

applications of accounting (myob). The theoretical implications of this research relates to the

theory of Technology Acceptance Model, tripartite model and social cognition. During this time

the theory of Technology Acceptance Model conation attitude only meant to be, but in this studythe attitude includes cognitive, affective and conation. The next theoretical implications of self-

efficacy in social cognition theory, according to Bandura's self-efficacy is influenced by the





attitude, but in this study self-efficacy can be affected directly by the Perceived of usefulness.The practical implications particularly for the organizers and executors of learning accounting

computer applications (myob), that the role of attitude in mediating the Perceived of ease of use,

usability and control of accounting with self-efficacy has expanded meaning. Attitude is not onlycognition, but includes affection and conation, meaning the expansion of these need to beunderstood by the organizers and executors of learning accounting computer applications. In

addition, the practical implications of the following is the organizer and implementer of learning

accounting computer applications need to know the consistency of the students in learning by

using a software application.

Suggestion

For the wider interest not only in the field of educational one, future research can be

directed to the use of public information system applications, by adding a dependent variablecosts and benefits as well as the dependent variable actual use. This is to evaluate the

effectiveness and efficiency of public information systems applications. So it can be used toconsider whether the public information system applications still worth used.

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