Analysis of Education Level as a Moderating Variable on the Interest in Using Accounting Software for MSMEs in the UTAUT2 Model

Abstract

The purpose of this study was to analyze the interest in using accounting software for MSME owners by using education level as a moderating variable. The data collection technique uses simple random sampling via Google Forms. The sample of this research is 164 respondents. This research data processing method uses smartPLS with the aim of testing the hypothesis. The results of this study indicate that performance expectations, effort expectations, hedonic motivation, social influence, and education level have a positive and significant effect on interest in using accounting software, while education level does not moderate UTAUT 2 on interest in using accounting software. The results of this study recommend that to increase interest in using accounting software for MSMEs, it is necessary to socialize from the government and accounting software provider companies regarding the importance of using accounting software and the benefits obtained for MSME entrepreneurs to make better financial reporting records.