Intention to use Voluntary Disclosure Information on Social Media for Investment Decisions: Analysis Using Perceived Ease of Use and Perceived Usefulness

Gunawan Wibisono(1), Soon Yong Ang(2),


(1) Universitas Gadjah Mada, Department of Accounting, Yogyakarta, Indonesia
(2) University of Glasgow, Adam Smith Business School, Glasgow, United Kingdom

Abstract

This study analyzes the behavioral aspect of investors using voluntary disclosure information posted on social media pages in their investment decision making. This study uses a behavioral intention model to measure the relationship between beliefs construct and behavioral intention using Technology Acceptance Model two beliefs constructs: 1) perceived ease of use, and 2) perceived usefulness. The two views construct are applied to the intention to use voluntary disclosure information that is posted on social media pages for the investment decision-making process. This study examined 150 employees as respondents using Structural Equation Modelling for hypothesis testing. This study found that investors in Indonesia viewed that voluntary disclosure information posted on social media pages can affect their intention to use them in their investment decision making the process. Both perceived ease of use and perceived usefulness affect the intention to use the voluntary disclosure information posted on social media pages for an investment decision. This study also found that perceived ease of use affects both directly and indirectly through perceived usefulness.

Keywords

perceived ease of use; perceived usefulness; social media; voluntary disclosures

Dimension

Altmetric

PlumX


DOI: https://doi.org/10.28992/ijsam.v3i2.90

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.