Acceptance of Banking Information Technology in PT BNI of Makassar

Various advantages offered by the use of internet banking, but some customers are still associated with conventional ways of doing that is through ATM transactions or queue. The research aimed to analyze trust, perceived ease of use, perceived usefulness and experience to intention to use internet banking. This research was conducted in PT BNI of Makassar. The data were obtained using questionnaire given to customers. The populations were customers of BNI Bank listed as service users of Internet banking. The sample was selected using simple random sampling technique. Hypotheses tested use of Partial Least Square (PLS) method by means of AMOS program. The results of the research indicate that among the eight hypotheses, four of them are significant, while the other four not significant. Trust has significant to perceived ease of use. Trust does not have significant to perceived usefulness. Trust has significant to intention to use internet banking. Perceived ease of use has significant to perceived usefulness. Perceived ease of use does not have significant to intention to use internet banking. Perceived usefulness does not significant to intention to use internet banking. Perceived ease of use has significant relationship with intention to use internet banking modernized by experience. Perceived usefulness does not have significant relationship with intention to use internet banking modernized by experience.


Introduction
The development of information technology and telecommunications led to start the emergence of Internetbased business applications. One application that gets attention is Internet Banking. In Internet Banking, physical separation between banks and customers as well as the absence of physical interaction between the consumer and the bank employees led to a unique situation. Various advantages have been offered through the use of internet banking, but some customers are still bound by the conventional ways of doing that is through an ATM transaction or in line at the bank. The level of acceptance of internet banking services by customers can be influenced by several factors. Studies show that the cause of the lack of interest of the customer is more on the behavioral. Changing behavior cannot be made directly to behavior, but it should be known causes of such behavior. To understand the determinants of behavior, behavioral theory (behavioral theory) should be used. Davis et al. (1989) found TAM better explained want to receive technology compared with the TRA. Mathieson (1991) in his research concluded that TAM and TPB explain behavioral intentions well, but TAM explains the attitude (attitude) is better than TPB and TAM model is simpler than the TPB. Generally cannot be summed up one model is better than the other.
Some study comparing behavior theory, it was found that TAM is better explained want to receive the technology. Technology Acceptance Model first introduced by Davis (1986). This theory developed from theory of Reasoned Action or TRA by Ajzen & Fishbein (1980). TAM adds two main constructs into TRA models that perceived usefulness and perceived ease of use. Both these factors influence intention to use technology before finally created actual usage in everyday life (actual Usage). This study develops a model of TAM to include trusts as an external variable and experience as a moderating variable. This is why the experience taken into account in the formation of intentions (Ajzen & Fishbein, 1980). It is important to understand the behavior of experienced users. Based on the above, Do trust effect on the technology acceptance model moderated by experience? The purpose of this study was to examine and analyze the influence trust of the technology acceptance model moderated by experience.

Theoretical Framework
Accounting and Information Systems: Accounting as a medium for the company's financial information has a very large role. Such information will increasingly large role and benefits where such information can be generated in a fast and precise, and accurate. Accounting and information systems have a very close relationship. Vice versa, that the information systems that support the accounting function has always played a major role in the organization. The relationship expressed also by the American Accounting Association (1966) as follows: "In essence, the accounting information system. Clearly accounting is the application of the general theory of information on the problem of efficient economic operation. Accounting also helps the bulk of public information expressed quantitatively. In this context, accounting becomes part of the public information system of an entity that operates and also become part and a basic field that is limited by the concept of information. Individual behavioral factors involved in the use of information systems always require special attention in order to obtain an efficient system development. Many system design and equipment systems sold is not running and is not useful for not paying attention and taking account of human behavior. Good psychological factors that implement data processing in the system, as well as those who receive the output need to be considered. Psychological factors are important because if there is dissatisfaction in the work, then this dissatisfaction will be poured in the form impede the course of the information system.
Internet Banking: Internet banking as one of the bank services that enable customers to obtain information, to communicate, and perform banking transactions through the Internet and not a bank that only organized banking services over the internet. In other words, a bank that has a website but cannot be used for transactions not included in internet banking. The new era of banking transactions enables customers to conduct transactions online any time. By using internet banking customers can expect at least do some activities such as check the account balance, transaction details, transfer between accounts or other activities.
Theory of Reasoned Action (TRA): TRA was proposed by Fishbein & Ajzen (1975, 1980. They argued that the intention to do or not do certain behavior is influenced by two basic determinants, the first dealing with an attitude (attitude towards behavior) and the other related to social influences that subjective norms (norms subjective ). In an effort to reveal the influence of attitudes and subjective norms on intention to do or not behavior, TRA complement this with confidence (beliefs). He explained that the attitude comes from the belief of behavior (behavioral beliefs), while subjective norms derived from normative beliefs (normative beliefs).

Figure 1: Theory of Reasoned Action (TRA)
Source: Ajzen and Fishbein (1980). Understanding Attitudes and Predicting Social Behavior. Prentice-Hall. Englewood Cliffs. NJ. Ajzen (1991) to improve on the predictive power of the theory of reasoned action by including perceived behavioral control. It has been applied to studies of the relations among beliefs, attitudes, behavioral intention. In the scheme is complete, the TPB can be described as follows:

Theory of Planned Behavior (TPB): TPB was proposed by
Technology Acceptance Model (TAM): TAM was proposed by Davis (1989) that models how users come to accept and use a technology. TAM is one the most influential extensions of Ajzen and Fisbein's theory of TRA in the literature. Davis only used the components of trust and attitude alone. TAM is presented in Figure 3. Source: Davis (1986). "Technology Acceptance Model for Empirically Testing New End-user Information Systems Theory and Results" TAM replaces many TRA's attitude measures with the two technology acceptance measures-ease of use and usefulness. TRA and TAM, both of which have strong behavioral elements, assume that when someone forms an intention to act, that they will be free to act without limitation.
Hypothesis Development: With respect to some previous studies and results, then proposed the following research hypothesis: Hypothesis 1: Form a positive attitude and consequently internet banking acceptance, banks need to develop strategies that could improve the customer's trust in the underlying technology (Md-Noor & Pearson, 2007). Previous research shows that trust significant to technology acceptance. Reid, Michael and Yair (2008) in his research show that trust significant to perceived usefulness and Perceived ease of use. Al-Somali, Gholami & Clegg (2008) also conducted a study that showed that trusts positive and significant to intention to use internet banking. H1a: Trust significant to perceived ease of use H1b: Trust significant to perceived usefulness H1 c: Trust significant to Intention to use internet banking Hypothesis 2: Perceived ease of use is the degree to which a person believes that using a particular system does not require any effort (free of effort) (Davis et al., 1989).Someone customers will feel that the use of internet banking can be useful when such use is also easy for them (Wang et al., 2003). The easier the operation of internet banking, this will attract customers to continue using internet banking.  (al-Somali et al. (2008). Based on the above hypothesis is proposed as follows: H 2a: Perceived ease of use significantly influence perceived usefulness H2b: Perceived ease of use significantly influence Intention to use internet banking Hypothesis 3: Perceived usefulness (PU) or the perception of the benefits defined as the degree to which a person believes that using a particular system would enhance its performance (Davis et al., 1989). Someone users will have a positive attitude towards internet banking in the form of acceptance when the user feels that the use of internet banking to benefit them (al-Somali et al., 2008). H3: Perceived usefulness significant effect on Intention to use internet banking Hypothesis 4: Variables used in the research experience and Gardner (2004). Research Taylor (1995 also showed between the users of the system experienced and they are inexperienced in determining whether to use the system. The results this study also found that perceived usefulness is the most powerful determinants influencing behavioral intention for less experienced group. The results of the study Igbaria (1995) showed that the experience of using computers will affect directly to the reception system. Mathieson (1991) found a relationship between experience expressed as a skill or expertise with the use of technology. H4a: Perceived ease of use significantly influence Intention to use internet banking moderated by Experience H4b: Perceived usefulness significantly influence Intention to use internet banking moderated by Experience

Data Analysis
Location of research conducted at PT BNI Makassar by distributing questionnaires to customers. The population of this study is a customer of Bank BNI registered as users of internet banking services. The sample selection is done by using simple random sampling method. The sample using Slovin formula, the results of 100 people, but the questionnaires were returned by 95 people. Hypotheses tested use of Partial Least Square (PLS) method by means of AMOS program

Figure 4: Model Research
The regression equation is as follows: Y1 = a0 + a1 X1+ e1 Y2 = β0 + β 1 Y1+ β 2 X1+ e2 Y3 = Ϫ0 + Ϫ 1 Y1+ Ϫ 2 Y2+ Ϫ 3Z+ Ϫ 4X1+ e3 Where: Y1 = Perceived ease of use Y2 = Perceived usefulness Y3 = Intention to use internet banking Test Reliability: Reliability of the items tested by looking at doing Reliability Coefficient Alpha Analysis. If the alpha value> 0.7 for overall reliability of items in one variable is said to be reliable means to construct. Display SPSS output showed construct provides alpha value of 96.3% according to the criteria that can be said to be reliable.
Validity: Significance test is done by comparing the value of r count with r table for degree of freedom (df) = n -2, in this case is the number of samples. In this study number of sample (n) = 95 and the amount can be calculated 95-2= 93 and alpha = 0:05 obtained r table = 0201. The results showed all items positive value and r count larger than r table, then the item or question or indicators in this study is valid.   The results showed that the trust (X1) significant on perceived ease of use (Y1) This means that the perception of ease of use is obtained from the Internet Banking influenced by trust someone to Internet Banking. These results are consistent with the initial hypothesis which states that there is significant between trust and perceived ease of use. This result is consistent with research conducted Reid, Michael and Yair (2008). Trust (X1) not significant on perceived usefulness (Y2) It is proved that the benefits of the Internet Banking is not influenced by trust someone to Internet Banking. In other words, not necessarily someone would deem useful Internet Banking despite having confidence in the Internet Banking. These results contrast with the results of research conducted by , Michael and Yair (2008). Trust (X1) significant on intention to use internet banking (Y2) This proves the intention to use internet banking customers because confidence felt by customer. These results are consistent with the initial hypothesis which states that there is a positive relationship between trust and intention to use internet banking. These results are consistent with research conducted Al-Somali et al. (2008). Perceived ease of use (Y1) significant on perceived usefulness (Y2) This means that when customers feel the ease of the Internet Banking, customers will also benefit in the use of Internet Banking. These results are consistent with the initial hypothesis which states that there is a significant relationship between perceived ease of use. On perceived usefulness the results of this study support the results of research conducted by Wang et al. (2003), Al-Shomali, Gholami & Clegg (2008), and Davis et al. (1989).

Criteria goodness Fit
Perceived ease of use (Y1) is not significant on Intention to use internet banking (Y3). This means that one's intention to use Internet banking is not related to the perceived ease, or in other words, even if the customers feel the ease of internet banking customers will not necessarily use the internet banking service. These results are not in accordance with the initial hypothesis which states that there is a significant relationship between perceived ease of use on intention to use internet banking. The results of this study do not support the research (Pikkaranien, Pijjarainen, Karjaluoto & Pahnila, 2004). Perceived Usefulness (Y2) ) not significant relationship to the intention to use internet banking(Y3). This means that although customers benefit in internet banking service customers will not necessarily use the internet banking service. These results are not in accordance with the initial hypothesis which states that there is a significant relationship between Perceived Usefulness of the intention to use internet banking. The results of this study say yes if Davis (1989). Perceived ease of use is significant on Intention to use internet banking moderated by Experience. This means that the perceived ease of using internet banking customers will influence the intention to use internet banking when the customer has had experience with information technology. These results support the research Igbaria et al. (1995). Perceived usefulness not significant on Intention to use internet banking moderated by Experience. This means that the perceived benefits of using internet banking customers will not affect the intention to use Internet banking though customers have had experience with information technology.

Conclusion and Recommendations
Trust is significant on perceived ease of use. Trust is not significant on Perceived Usefulness. Trust is significant on Intention to Use internet banking. Perceived ease of use is significant on usefulness Perceived. Perceived ease of use is not significant on Intention to use internet banking. Perceived usefulness is not significant on Intention to use internet banking. Perceived ease of use significant on Intention to use internet banking moderated by Experience. Perceived usefulness not significant on Intention to use internet banking moderated by experience. For the improvement of research, it is advisable in future studies to obtain a model research that is supported by strong empirical theory it is advisable to further augment other studies in the field of reference of internet banking. To obtain better generalization results it is suggested for further research to take the number of respondents who more.