Persepsi Mahasiswa Atas Pengaruh Teknologi Informasi Terhadap Kualitas Informasi Akuntansi Dengan Etika Pengguna Sebagai Variabel Moderasi

Maydline Saputra, Gian Maydline and , Dr. Banu Witono, S.E., M.Si., Ak., CA (2022) Persepsi Mahasiswa Atas Pengaruh Teknologi Informasi Terhadap Kualitas Informasi Akuntansi Dengan Etika Pengguna Sebagai Variabel Moderasi. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this study is to analyze whether there is an effect of the use of information technology and user ethics on the quality of accounting information and to analyze whether user ethics strengthen the influence of information technology on the quality of accounting information. This research uses quantitative research with an associational research design. The research subjects of this study were undergraduate students majoring in Accounting at the University in the Surakarta area. The sample in this study was 100 with the purposive sampling technique. The questionnaire questions related to Information Technology (X1), User Ethics (X2), and Quality of Accounting Information (Y). Data analysis in this study includes data quality analysis; validity test and reliability test, Classical Assumption Test; Normality Test, Multicollinearity Test, Heteroscedasticity Test, and Hypothesis Testing; Simple Linear Regression, Moderated Regression Analysis (MRA), and R Test. The results show that information technology has a significant effect on the quality of accounting information with a significance of 0.001 and a t-count of 17.514. Information user ethics has a significant effect on the quality of accounting information with a significance of 0.000 and t-count is 12.653 and user ethics can strengthen the influence of information technology variables on the quality of information technology with a significance of 0.001 and increase to 78.9% (>75.8%)

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	Information Technology, User Ethics, Quality of Accounting Information
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	GIAN MAYDLINE SAPUTRA
Date Deposited:	30 Sep 2022 02:41
Last Modified:	30 Sep 2022 02:41
URI:	http://eprints.ums.ac.id/id/eprint/104862

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