JRAA Vol.4 No.1, Maret 2017 PENGARUH INTERAKTIVITAS DAN VISUALISASI DALAM TEKNOLOGI XBRLENABLED SEARCH TOOLS TERHADAP KINERJA INVESTOR NON PROFESIONAL:

Asyrafil Muchtar Universitas Trilogi; Novita Universitas Trilogi

Asyrafil Muchtar Universitas Trilogi
Novita Universitas Trilogi

Keywords: XBRL,, interactivity,, visualization,, tasktechnology fit,, nonprofessional investor performance

Abstract

This study employs information system theories (technology toperformance chain) to examine link between characteristics of XBRLenabled search tools (interactivity and visualization) and task requirements in a financial analysis context, and the impact of that link on task performance towards financial reporting technology use. This research was conducted to accounting students in Universitas Trilogi, samples taken 49 respondents with purposive sampling method. Data were collected by questionnaires using a fivepoint Likert scale, to measure 32 indicators. The analysis technique used Partial Least Square (PLS). These results indicate that perceived interactivity and perceived visualization give the positive effect, but not significant on perceived performance. On the other hand, tasktechnologyfit and perceived usefulness give the positive and significant effect in mediating perceived interactivity and perceived visualization against perceived performance.