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All Journal Excellent Aktiva : Jurnal Akuntansi dan Investasi
Wahyudi, Ridwan
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Economics, Econometrics & Finance Other

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KINERJA KARYAWAN BAGIAN AKUNTANSI DENGAN DIMENSI TEKNOLOGI AKUNTANSI (Studi Pada Bank Perkreditan Rakyat di Karanganyar) Sapariyah, Rina Ani; Wahyudi, Ridwan; Setyorini, Yanti
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Publisher : STIE AUB Surakarta

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Abstract

This research aims to provide empirical evidence of significance performance of Accounting Department with Dimention of Accounting Technology with variabel of  effect of use information technology , effectiveness of accounting information system , task conformity and internal control System to employee performance (study at Rural Banks in Karanganyar District). The data obtained in the form of primary data from 7 BPRs in Karanganyar District. The population in this research is employees of accountancy / finance, credit admin, teller and customer service that use information technology and accounting information system in completion of its work at the Rural Bank in Karanganyar Regency. Sampling using purposive sampling method. The number of samples collected was 80 respondents. Test instruments used in this study using the test reliability and validity test. Classic assumption test consisting of normality test, multicolinearity and heteroskedastisitas, while for testing hypothesis in this research using multiple linear regression test, t test and coefficient of determination test (Test R2). The results of the classical assumption test show that this study is normally distributed, Does not occur multicolinearity and does not occur heteroscedasticity . The result of the analysis testing shows that the variable use  of information technology has a positive and significant effect on employee performance, the effectiveness of accounting information system has a positive and significant effect to employee performance and conformance task  has a positive and significant impact to employee performance. The result of determination coefficient test (Test R2) independent variable able to explain the dependent variable equal to 42,9% while the remaining 57,1% influenced by other factor not examined.Keywords:   Use   Of   Information  Technology,  Effectiveness  Of  Accounting  Information  System, Task  Conformity,   Internal  Control  System,  Employee Performance.
PENGARUH COMPUTER ANXIETY DAN COMPUTER ATTITUDE TERHADAP KEAHLIAN PENGGUNA KOMPUTER Wahyudi, Ridwan; Widianto, Tri
JURNAL AKUNTANSI DAN INVESTASI Vol 4, No 2 (2019): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (583.03 KB) | DOI: 10.35835/aktiva.v4i2.727

Abstract

This study empirically examines the influence of Computer Anxiety and Computer Attitude on Computer User Skills with Locus of Control (LoC) as a moderating variable in students of the Accounting Study Program STIE AUB Surakarta. The research method used is the Moderated Regression Analysis (MRA) Test.             Data collection techniques using a questionnaire, the sample in this study were students of the Accounting Study Program STIE AUB Surakarta who had taken accounting computer courses totaling 153 students. Linearity test results showed the value of R2 0.225 with 153 observations, the calculated c2 value = 153 x 0.235 = 35.96 while the c2 table value was 51.26. C2 value calculated <c2 table so that it can be concluded that the correct model is a linear model.             In the first hypothesis test the regression coefficient of computer anxiety (β1) is 0.281829 meaningful if the computer anxiety variable has a positive relationship on the variable of computer user expertise with the locus of control variable as moderation. In the second hypothesis test, the coefficient of computer attitude (β2) is 1.237174 which means that if the computer attitude variable has a negative relationship on the variable of computer user expertise with the locus of control variable as moderation. The use of LoC as a moderating variable for the Computer Anxiety dimension in the expertise of computer users Accounting Surakarta STUB AUB Study Program is effective. Independent samples test shows that there is no significant difference between computer anxiety of male and female computer users.
Co-Authors Rina Ani Sapariyah Setyorini, Yanti Widianto, Tri