L L a a b b u u a a n n B B u u l l l l e e t t i i n n OF INTERNATIONAL BUSINESS & FINANCE Volume 5, 2007 ISSN 1675-7262 AN EMPIRICAL INVESTIGATION ON CONSUMER ACCEPTANCE OF INTERNET BANKING IN AN ISLAMIC BANK Hanudin Amin * Labuan School of International Business and Finance, Universiti Malaysia Sabah Abstract The purpose of this study is to investigate the determinants that influence Internet banking acceptance among the Islamic bank’s customers. Technology acceptance model (TAM) is utilised as a point of departure. In this study, perceived credibility, amount of information on Internet banking, perceived enjoyment, and social norm are added to the model, in addition to perceived usefulness, perceived ease of use. More importantly, the estimated linear regression model suggests that perceived credibility and social norm are significant determinants of Internet banking acceptance among Muslims. In contrast, the estimated linear regression model suggests that perceived usefulness, perceived ease of use, perceived enjoyment and social norm are significant determinants of Internet banking acceptance among non-Muslims. Taken as a whole, the estimated linear regression model suggests that perceived credibility and social norm are significant determinants of Internet banking acceptance among the bank’s customers. Overall, the results of this study are valuable to both researchers and practitioners in providing new insights about the Internet banking from Islamic banking institution point of view. JEL Classifications: M15; c42; C52 Keywords: Islamic bank; Internet banking; Technology acceptance model (TAM); Being Islam or not. * Corresponding author: Hanudin Amin, Labuan School of International Business and Finance, Universiti Malaysia Sabah, Jalan Sungai Pagar, 87000 F.T. Labuan, Malaysia. E-mail: hanudin_zu@yahoo.com .