摘要：In 2011, the Higher Education (Dikti) compiled financial accounting system (FAS) for stateuniversities (PT) in Indonesia. Preparation of FAS entrusted to AB university. In general, the useof information technology (IT) has many usefullness. In particular, the use of IT (such as FAS)can difficulties cause due to weakness. FAS unflexible, so it is not easily/quickly overcome if thereis development. Programer FAS must know the needs of information the user, but AB universitynever surveyed to the needs of universities in Indonesia. Another drawback, the dependenceon programmers FAS. Weakness of FAS allows universities the denial to use it. So far, thereis no provision of Higher Education (Dikti) that the universities in Indonesia must use FASprepared by AB university. This study aims to investigate the dominant factors from the denialof FAS. These factors are social factors, compliance tasks, the conditions that facilitate, affect,complexity, and long-term consequences. Population was staff of the accounting department andstaff of the monitoring and evaluation department to universities in Central Java. Data collectionthrough surveys and samples were determined by convenience sampling method. Questionnaireswere returned 33 sets and decisions are made based on 33 respondents. Data collection throughsurveys and samples determined by convenience sampling method. Further testing data quality,example: outliers tests, validity tests, and reliability tests of data. Testing hypotheses using multipleregression. The results of this study that social are the dominant factor in denialling the use ofFAS. Another factor, there are the compliance tasks and long-term consequences were moderatefactors. Both of these factors are sometimes used, sometimes not used as consideration a decisionrefusing to FAS. When the factors of conditions that facilitate, affect, and the complexity is notrelated to the denial of FAS.
关键词：Denial of FAS, social factors, compliance tasks, facilitating conditions, affect, complexity, long-term consequences
