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PENGARUH PERSEPSI DAN KOMPETENSI AKUNTAN PUBLIK DALAM PENGGUNAAN TEKNOLOGI INFORMASI TERHADAP SISTEM INFORMASI AKUNTANSI AKURAT DI MASA PANDEMI COVID-19

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH PERSEPSI DAN KOMPETENSI AKUNTAN PUBLIK DALAM PENGGUNAAN TEKNOLOGI INFORMASI TERHADAP SISTEM INFORMASI AKUNTANSI AKURAT DI MASA PANDEMI COVID-19
 
Creator Adiptadaniar, Geya
Diana, Nur
Mawardi, M. Cholid
 
Description This study aims to determine the effect of public accountants' perceptions on the use of information technology and the competence of public accountants in the use of information technology on accurate accounting information systems during the Covid-19 pandemic. The sample of 31 respondents from 33 questionnaires distributed to auditors who work at the Public Accounting Firm in Malang City. The analysis used in this research is a multiple linear regression model with SPSS analysis tool. The results showed that simultaneously the perceptions and competence of public accountants in the use of information technology had a significant effect on accurate accounting information systems during the Covid-19 pandemic. Whereas partially the public accountant's perception variable in the use of information technology had a positive and significant effect on accurate accounting information systems during the Covid-19 pandemic and the competency variables of public accountants in the use of information technology had a positive and significant effect on accurate accounting information systems during the Covid-19 pandemic. Keywords: Perceptions, competencies, public accountants, use of information technology, accurate accounting information systems during the Covid-19 pandemic.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2021-03-05
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/10400
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 10, No 03 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/10400/8306
 
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