Analysis of Non-Professional Investor's Intention to Use XBRL-based Financial Statements Using Social Influence and Effort Expectancy Variables from the Unified Theory of Acceptance and Use of Technology (UTAUT) Model

Baswara, Satsya and Yulianto, Agung and Junarto, Heru and Puspita, Ferlia (2021) Analysis of Non-Professional Investor's Intention to Use XBRL-based Financial Statements Using Social Influence and Effort Expectancy Variables from the Unified Theory of Acceptance and Use of Technology (UTAUT) Model. In: Proceedings of the 3rd International Conference on Economics, Business and Economic Education Science, ICE-BEES 2020, 22-23 July 2020, Semarang, Indonesia.

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Abstract

This research aimed to examine non-professional investors' behavior who are confronted with presenting financial statements using XBRL. We try to apply two variables from the unified theory of acceptance and use of technology (UTAUT) model (Social Influence and Effort Expectancy). As we know lately,

Item Type: Conference or Workshop Item (UNSPECIFIED)
Date Deposited: 04 Mar 2026 14:22
Last Modified: 17 Apr 2026 08:34
URI: http://eprints.eai.eu/id/eprint/34470

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