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Abstract
This study aims to analyze acceptance of the implementation of accounting ERP in the UTAUT model. The research sample used 143 lecturers and accounting students using purposive sampling. The data analysis method used is Structural Equation Modeling with software AMOS 22.0. The results showed that social influence and self efficacy had a significant effect on behavioral intention to use. But attitude toward to use, exception performance and effort exception is not proven to have an effect on behavioral intention to use. In addition, empirical results show that facilitating conditions and behavioral intention to use have no effect on frequency to use. Finally, the results show that social influence shows the most significant influence in the UTAUT model. For further research, research can use the variable awareness and ease of use.