The Intention to Use Pirated Accounting Software: A Study on Undergraduate Students in Economic Faculty of Universitas Islam Indonesia

Abstract

Software piracy usually refers to the illegal copying of software. This piracy act has been spread especially on undergraduated students. In this research, a theoretical model is developed to test the factors that would affect piracy intention of undergraduate student. The Technology Acceptance Model (TAM) has been used as the basis for developing a model. Using a sample of 100 university students, the relationships among computer experience, attitude, moral beliefs, affect, and perceived consequences towards intention to use pirated accounting software were tested to examine the underlying factors that influence the undergraduates’ piracy act. The results showed that affect and computer experience has a strong effect on intention to use accounting pirated software. The results also revealed that affect and computer experience are significant mediators of internet piracy behavior among students. The next researcher could develop more variables such as social factors, habit, and behavior.