A Comparative Analysis of E-Banking Usage and Technology Acceptance in Iraqi and Indonesian Banks


  • Hosam Alden Riyadh
  • Afrizal Tahar
  • Arum Indrasari
  • Salsabila Aisyah Alfaiza
  • Abdulsatar Abduljabbar Sultan
  • Mohammed T. Abusharbeh
  • Shadi Emad Areef Alhaleh


This paper is a continuous investigation work of a previous publication titled "E-banking Implementation and Technology Acceptance in the Rafidain and Rasheed Banks in Iraq: An Employee Perspective." Then, This study investigated E-banking usage and technology acceptance of two developing countries, Iraq and Indonesia, which are similar in nature in terms of time implementation of technologies. This study aimed to examine the factors impacting on E-banking usage and technology acceptance, which are the Technology Acceptance Model (TAM) as a basic model it included independents variables of Perceived Ease of Use, Perceived Usefulness, Task-Technology Fit, and Perceived IT Beliefs. The attitude was as intervening and Intention to Use as a dependent variable from Iraqi and Indonesian banks employee perspective, and two Indonesian banks (Bank Negara Indonesia and Mandiri Bank). A survey questionnaire was used to collect the data. Then, the data were analyzed using PLS software. The hypothesis analysis results uncovered that there was a critical effect on all factors model to attitude for both experimental tried in Iraqi banks and Indonesian banks. However, only Perceived Ease of Use did not affect the analysis of employee perception of the application of e-banking system and technology acceptance for both empirical tests in Iraqi banks and Indonesian banks.