Factors Influencing the Perception of Usefulness of Accounting Information Systems among Private Universities in Indonesia

This study examines the factors influencing the use of accounting information systems (AIS) among private universities in Indonesia, driven by contextual challenges within these institutions. Specifically, the study investigates the relationships between perceived experience, accounting training, task complexity, budget allocation, accounting knowledge, and subjective norms on the ease of use of AIS. The research adopts a quantitative approach and utilizes simple random sampling to recruit participants from 92 private higher education institutions in Indonesia. Data were collected through structured questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS software 4.0. The findings indicate that work experience and accounting training have a significant impact on the adoption and use of AIS in these universities.