Factors which Affect the Interest of UNUD’s Accounting Student Toward the Use of Accounting Software
Abstract
Penelitian ini bertujuan untuk meneliti pengaruh computer anxiety, computer attitude, dan computer self efficacy terhadap minat mahasiswa akuntansi dalam menggunakan software akuntansi pada Fakultas Ekonomi dan Bisnis Universitas Udayana angkatan 2019. Grand theory yang digunakan pada riset ini yaitu menggunakan model TAM. Jumlah sampel yang diambil sebanyak 74 responden dengan menggunakan teknik convenient sampling. Analisis regresi berganda digunakan pada penelitian ini. Berdasarkan hasil analisis yang diperoleh ditemukan pengaruh negatif computer anxiety memiliki pengaruh negatif, pada sisi lain computer self efficacy memiliki dampak yang positif, sedangkan variabel computer attitude tidak memiliki pengaruh terhadap minat mahasiswa akuntansi menggunakan software akuntansi pada mahasiswa Program Studi Akuntansi Fakultas Ekonomi Bisnis Universitas Udayana.
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References
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Afari, E., Eksail, F. A. A., Khine, M. S., & Alaam, S. A. (2023). Computer self-efficacy and ICT integration in education: Structural relationship and mediating effects. Education and Information Technologies. https://doi.org/10.1007/s10639-023-11679-8
Avriyanti, S. (2022). Pengaruh Inovasi Produk dan Teknologi Informasi Terhadap Perkembangan Usaha (Studi Pada UMKM Bidang Kuliner Di Kabupaten Tabalong). Jurnal Pemikiran Dan Penelitian Administrasi Publik Dan Administrasi Bisnis, 6(1).
Awofala, A. O. A., Olabiyi, O. S., Awofala, A. A., Arigbabu, A. A., Fatade, A. O., & Udeani, U. N. (2019). Attitudes toward computer, computer anxiety and gender as determinants of pre-service science, technology, and mathematics teachers’ computer self-efficacy. Digital Education Review, 36. https://doi.org/10.1344/der.2019.36.51-67
Badan Pusat Statistik. (2021). Persentase Rumah Tangga yang Memiliki/Menguasai Komputer Menurut Provinsi dan Klasifikasi Daerah 2019-2021. BPS RI.
Biduri, S., Hermawan, S., Maryanti, E., Rahayu, R. A., & Utami, N. (2021). The Effect of Computer Anxiety, Computer Attitude, Computer Self Efficacy and Accounting Knowledge on Accounting Students’ Understanding Using Accurate-based Accounting Software.
Bodner, G. H., & Hopwood, W. S. (2001). Accounting information systems (8th ed). Prentice Hall International.
Brock, D. B., & Sulsky, L. M. (1994). Attitudes toward computers: Construct validation and relations to computer use. Journal of Organizational Behavior, 15(1), 17–35. https://doi.org/10.1002/job.4030150104
Compeau, D. R., & Higgins, C. A. (1995). Computer Self-Efficacy: Development of a Measure and Initial Test. MIS Quarterly, 19(2), 189. https://doi.org/10.2307/249688
Dewi, N. K. K., & Juliarsa, G. (2017). Internal Locus of Control Memoderasi Computer Anxiety dan Computer Attitude pada Keahlian Aplikasi Komputer Akuntansi. E-Jurnal Akuntansi Universitas Udayana, 19(1), 623–653.
Ernawatiningsih, N. P. L., & Apriada, K. (2020). The Effects of the Tri Hita Karana Culture, Computer Anxiety, Computer Attitude, and Computer Self Efficacy on the Interest of Accounting Students of Private Universities in Denpasar City to Use Accounting Software. International Journal of Accounting & Finance in Asia Pacific (IJAFAP), 3(1), 27–31.
Fiddin, F. F., & Muhammad Arief. (2022). Pengaruh Computer Anxiety, Computer Attitude, Dan Computer Self Efficacy, Kondisi Yang Memfasilitasi Pemakai, Dan Faktor Sosial Terhadap Minat Mahasiswa Komputerisasi Akuntansi Menggunakan Software Akuntansi. AKUA: Jurnal Akuntansi Dan Keuangan, 1(1), 86–94. https://doi.org/10.54259/akua.v1i1.182
Fred D. Davis, Jr. (1986). A Technology Acceptance Model for Empirically Testing New End-User Information Systems: Theory and Results. Massachusetts Institute of Technology.
Harimurti, F., & Astuti, S. P. D. (2017). Pengaruh Computer Anxiety Terhadap Keahlian Pemakai Komputer dengan Internal Locus Of Control sebagai Variabel Moderasi. Jurnal Ilmiah Akuntansi Dan Bisnis, 91. https://doi.org/10.24843/JIAB.2016.v11.i02.p04
Hermawan, S., Biduri, S., Wahyu Ningdiyah, E., & Puspitasari, R. (2021). Computer Self Efficacy, The Availability of Information Technology Facilities, And Accounting Student Attitude. Journal of Physics: Conference Series, 1779(1), 012050. https://doi.org/10.1088/1742-6596/1779/1/012050
Indarti, N., & Langenberg, M. (2004). Factors affecting business success among SMEs: empirical evidences from Indonesia (Issue 19). https://www.researchgate.net/publication/228375543
Katsarou, E. (2021). The Effects of Computer Anxiety and Self-Efficacy on L2 Learners’ Self-Perceived Digital Competence and Satisfaction in Higher Education. Journal of Education and E-Learning Research, 8(2), 158–172. https://doi.org/10.20448/journal.509.2021.82.158.172
Kusmaeni, E., Nugraheni, R., Syahrenny, N., & Sulistyowati, E. (2022). Computer Anxiety, Computer Self Efficacy, Pemahaman Akuntansi dan Minat Mahasiswa Menggunakan Software Akuntansi. E-Jurnal Akuntansi, 32(9), 2748–2758. https://doi.org/10.24843/EJA.2022.v
Lindawati. (2018). Pengaruh Computer Attitude terhadap Computer Self Efficacy Mahasiswa dalam Pemanfaatan Teknologi Informasi (Vol. 8, Issue 2).
Maharani, P. N. (2019). Pengaruh Computer Anxiety dan Computer Attitude terhadap Keahlian Pemakaian Software Akuntansi pada Mahasiswa Jurusan Akuntansi di Universitas Mahasaraswati Denpasar. JSAM (Jurnal Sains, Akuntansi Dan Manajemen), 1(2), 236–270.
Mead, D. C., & Liedholm, C. (1998). The dynamics of micro and small enterprises in developing countries. World Development, 26(1), 61–74. https://doi.org/10.1016/S0305-750X(97)10010-9
Nyoman, I., Adi, R., Eka, P., & Yanti, P. (2018). Pengaruh Computer Attitude, Computer Self Efficacy, dan Terust terhadap Minat Menggunakan Software Akuntansi pada Karyawan LPD Se-Kota Denpasar. Jurnal Ilmiah Akuntansi Dan Bisnis, 3(1), 58–70. https://doi.org/10.38043/JIAB.V3I1.2099
Oetting, E. R. (1983). Manual for Oetting’s Computer Anxiety Scale (COMPAS) - - (1st Edition). Rocky Mountain Behavioral Science Institute. https://books.google.co.id/books/about/Manual_for_Oetting_s_Computer_Anxiety_Sc.html?id=Aq84GwAACAAJ&redir_esc=y
Permana, G. P. L., & Rosiana, P. M. C. (2022). Pengaruh Tingkat Persepsi Kegunaan, Persepsi Kemudahan, Tingkat Pengetahuan Akuntansi, dan Computer Self Efficacy pada Penerimaan Aplikasi MYOB pada Siswa SMK Akuntansi di Kota Denpasar. Jurnal Ilmiah Akuntansi Dan Bisnis, 7(1), 89–105. https://doi.org/10.38043/jiab.v7i1.3464
Pranata, S., Purnamasari, D. L., & Handayani, M. (2020). Pengaruh Computer Anxiety, Computer Attitude, dan Computer Self-Efficacy terhadap Minat Mahasiswa Komputerisasi Akuntansi Menggunakan Software Akuntansi. Jurnal Ekonomi, Bisnis Dan Industri (EBI), 1(2), 54–63.
Putra, A. K. (2016). Pengaruh Computer Anxiety, Computer Attitude, dan Computer Self-Efficacy terhadap Minat Mahasiswa Komputerisasi Akuntansi Menggunakan Software Akutnansi (Studi Kasus pada Mahasiswa Program Studi Akuntansi Fakultas Ekonomi Univesitas Negeri Yogyakarta 2012-2014). Universitas Negeri Yogyakarta.
Rahman, S. F. A., Yunus, M. M., & Hashim, H. (2019). A Technology Acceptance Model (TAM): Malaysian ESL Lecturers’ Attitude in Adapting Flipped Learning (Technology Acceptance Model (TAM): Sikap Pensyarah ESL di Malaysia dalam Penyesuaian Pembelajaran Flipped). Jurnal Pendidikan Malaysia, 44(01SI). https://doi.org/10.17576/JPEN-2019-44.01SI-04
Sakitri, G. (2021). Selamat Datang Gen Z , Sang Penggerak Inovasi. Forum Manajemen Prasetiya Mulya, 35(2).
Salamah, I., Ganiardi, M. A., & Kusumanto, R. (2015). Computer Anxiety and Computer Attitude towards Computer Self Efficacy (CSE) Polsri Telecommunication Engineering Student on Writing the Final Report. Proceeding of the Electrical Engineering Computer Science and Informatics, 2(1). https://doi.org/10.11591/eecsi.v2i1.786
Schlebusch, C. L. (2018). Computer Anxiety, Computer Self-efficacy and Attitudes towards the Internet of First Year Students at a South African University of Technology. Africa Education Review, 15(3). https://doi.org/10.1080/18146627.2017.1341291
Su, Y., & Li, M. (2021). Applying Technology Acceptance Model in Online Entrepreneurship Education for New Entrepreneurs. Frontiers in Psychology, 12. https://doi.org/10.3389/fpsyg.2021.713239
Sudibyanto, I. N. (2013). Pengaruh Computer Anxiety, Computer Attitude, dan Computer Self Efficacy terhadap Minat Dalam Berbisnis Secara Online pada Mahasiswa Akuntansi Fakultas Ekonomi Universitas Negeri Yogyakarta. Universitas Negeri Yogyakarta.
Tashtoush, L. (2021). The Role of Information Systems Capabilities as A Driving Force in Enhancing the Organizational Performance. Journal of Information Systems and Informatics, 3(2). http://journal-isi.org/index.php/isi
Tilahun, M. (2019). A Review on Determinants of Accounting Information System Adoption. Science Journal of Business and Management, 7(1), 17. https://doi.org/10.11648/j.sjbm.20190701.13
Weli. (2015). Accounting Students Attitude towards Computer, the Acceptance of the Accounting Information System’s Course and Teaching Method. Procedia - Social and Behavioral Sciences, 172, 18–25. https://doi.org/10.1016/j.sbspro.2015.01.330
Wilhite, S. C. (1990). Self-efficacy, locus of control, self-assessment of memory ability, and study activities as predictors of college course achievement. Journal of Educational Psychology, 82(4), 696–700. https://doi.org/10.1037/0022-0663.82.4.696
Afari, E., Eksail, F. A. A., Khine, M. S., & Alaam, S. A. (2023). Computer self-efficacy and ICT integration in education: Structural relationship and mediating effects. Education and Information Technologies. https://doi.org/10.1007/s10639-023-11679-8
Avriyanti, S. (2022). Pengaruh Inovasi Produk dan Teknologi Informasi Terhadap Perkembangan Usaha (Studi Pada UMKM Bidang Kuliner Di Kabupaten Tabalong). Jurnal Pemikiran Dan Penelitian Administrasi Publik Dan Administrasi Bisnis, 6(1).
Awofala, A. O. A., Olabiyi, O. S., Awofala, A. A., Arigbabu, A. A., Fatade, A. O., & Udeani, U. N. (2019). Attitudes toward computer, computer anxiety and gender as determinants of pre-service science, technology, and mathematics teachers’ computer self-efficacy. Digital Education Review, 36. https://doi.org/10.1344/der.2019.36.51-67
Badan Pusat Statistik. (2021). Persentase Rumah Tangga yang Memiliki/Menguasai Komputer Menurut Provinsi dan Klasifikasi Daerah 2019-2021. BPS RI.
Biduri, S., Hermawan, S., Maryanti, E., Rahayu, R. A., & Utami, N. (2021). The Effect of Computer Anxiety, Computer Attitude, Computer Self Efficacy and Accounting Knowledge on Accounting Students’ Understanding Using Accurate-based Accounting Software.
Bodner, G. H., & Hopwood, W. S. (2001). Accounting information systems (8th ed). Prentice Hall International.
Brock, D. B., & Sulsky, L. M. (1994). Attitudes toward computers: Construct validation and relations to computer use. Journal of Organizational Behavior, 15(1), 17–35. https://doi.org/10.1002/job.4030150104
Compeau, D. R., & Higgins, C. A. (1995). Computer Self-Efficacy: Development of a Measure and Initial Test. MIS Quarterly, 19(2), 189. https://doi.org/10.2307/249688
Dewi, N. K. K., & Juliarsa, G. (2017). Internal Locus of Control Memoderasi Computer Anxiety dan Computer Attitude pada Keahlian Aplikasi Komputer Akuntansi. E-Jurnal Akuntansi Universitas Udayana, 19(1), 623–653.
Ernawatiningsih, N. P. L., & Apriada, K. (2020). The Effects of the Tri Hita Karana Culture, Computer Anxiety, Computer Attitude, and Computer Self Efficacy on the Interest of Accounting Students of Private Universities in Denpasar City to Use Accounting Software. International Journal of Accounting & Finance in Asia Pacific (IJAFAP), 3(1), 27–31.
Fiddin, F. F., & Muhammad Arief. (2022). Pengaruh Computer Anxiety, Computer Attitude, Dan Computer Self Efficacy, Kondisi Yang Memfasilitasi Pemakai, Dan Faktor Sosial Terhadap Minat Mahasiswa Komputerisasi Akuntansi Menggunakan Software Akuntansi. AKUA: Jurnal Akuntansi Dan Keuangan, 1(1), 86–94. https://doi.org/10.54259/akua.v1i1.182
Fred D. Davis, Jr. (1986). A Technology Acceptance Model for Empirically Testing New End-User Information Systems: Theory and Results. Massachusetts Institute of Technology.
Harimurti, F., & Astuti, S. P. D. (2017). Pengaruh Computer Anxiety Terhadap Keahlian Pemakai Komputer dengan Internal Locus Of Control sebagai Variabel Moderasi. Jurnal Ilmiah Akuntansi Dan Bisnis, 91. https://doi.org/10.24843/JIAB.2016.v11.i02.p04
Hermawan, S., Biduri, S., Wahyu Ningdiyah, E., & Puspitasari, R. (2021). Computer Self Efficacy, The Availability of Information Technology Facilities, And Accounting Student Attitude. Journal of Physics: Conference Series, 1779(1), 012050. https://doi.org/10.1088/1742-6596/1779/1/012050
Indarti, N., & Langenberg, M. (2004). Factors affecting business success among SMEs: empirical evidences from Indonesia (Issue 19). https://www.researchgate.net/publication/228375543
Katsarou, E. (2021). The Effects of Computer Anxiety and Self-Efficacy on L2 Learners’ Self-Perceived Digital Competence and Satisfaction in Higher Education. Journal of Education and E-Learning Research, 8(2), 158–172. https://doi.org/10.20448/journal.509.2021.82.158.172
Kusmaeni, E., Nugraheni, R., Syahrenny, N., & Sulistyowati, E. (2022). Computer Anxiety, Computer Self Efficacy, Pemahaman Akuntansi dan Minat Mahasiswa Menggunakan Software Akuntansi. E-Jurnal Akuntansi, 32(9), 2748–2758. https://doi.org/10.24843/EJA.2022.v
Lindawati. (2018). Pengaruh Computer Attitude terhadap Computer Self Efficacy Mahasiswa dalam Pemanfaatan Teknologi Informasi (Vol. 8, Issue 2).
Maharani, P. N. (2019). Pengaruh Computer Anxiety dan Computer Attitude terhadap Keahlian Pemakaian Software Akuntansi pada Mahasiswa Jurusan Akuntansi di Universitas Mahasaraswati Denpasar. JSAM (Jurnal Sains, Akuntansi Dan Manajemen), 1(2), 236–270.
Mead, D. C., & Liedholm, C. (1998). The dynamics of micro and small enterprises in developing countries. World Development, 26(1), 61–74. https://doi.org/10.1016/S0305-750X(97)10010-9
Nyoman, I., Adi, R., Eka, P., & Yanti, P. (2018). Pengaruh Computer Attitude, Computer Self Efficacy, dan Terust terhadap Minat Menggunakan Software Akuntansi pada Karyawan LPD Se-Kota Denpasar. Jurnal Ilmiah Akuntansi Dan Bisnis, 3(1), 58–70. https://doi.org/10.38043/JIAB.V3I1.2099
Oetting, E. R. (1983). Manual for Oetting’s Computer Anxiety Scale (COMPAS) - - (1st Edition). Rocky Mountain Behavioral Science Institute. https://books.google.co.id/books/about/Manual_for_Oetting_s_Computer_Anxiety_Sc.html?id=Aq84GwAACAAJ&redir_esc=y
Permana, G. P. L., & Rosiana, P. M. C. (2022). Pengaruh Tingkat Persepsi Kegunaan, Persepsi Kemudahan, Tingkat Pengetahuan Akuntansi, dan Computer Self Efficacy pada Penerimaan Aplikasi MYOB pada Siswa SMK Akuntansi di Kota Denpasar. Jurnal Ilmiah Akuntansi Dan Bisnis, 7(1), 89–105. https://doi.org/10.38043/jiab.v7i1.3464
Pranata, S., Purnamasari, D. L., & Handayani, M. (2020). Pengaruh Computer Anxiety, Computer Attitude, dan Computer Self-Efficacy terhadap Minat Mahasiswa Komputerisasi Akuntansi Menggunakan Software Akuntansi. Jurnal Ekonomi, Bisnis Dan Industri (EBI), 1(2), 54–63.
Putra, A. K. (2016). Pengaruh Computer Anxiety, Computer Attitude, dan Computer Self-Efficacy terhadap Minat Mahasiswa Komputerisasi Akuntansi Menggunakan Software Akutnansi (Studi Kasus pada Mahasiswa Program Studi Akuntansi Fakultas Ekonomi Univesitas Negeri Yogyakarta 2012-2014). Universitas Negeri Yogyakarta.
Rahman, S. F. A., Yunus, M. M., & Hashim, H. (2019). A Technology Acceptance Model (TAM): Malaysian ESL Lecturers’ Attitude in Adapting Flipped Learning (Technology Acceptance Model (TAM): Sikap Pensyarah ESL di Malaysia dalam Penyesuaian Pembelajaran Flipped). Jurnal Pendidikan Malaysia, 44(01SI). https://doi.org/10.17576/JPEN-2019-44.01SI-04
Sakitri, G. (2021). Selamat Datang Gen Z , Sang Penggerak Inovasi. Forum Manajemen Prasetiya Mulya, 35(2).
Salamah, I., Ganiardi, M. A., & Kusumanto, R. (2015). Computer Anxiety and Computer Attitude towards Computer Self Efficacy (CSE) Polsri Telecommunication Engineering Student on Writing the Final Report. Proceeding of the Electrical Engineering Computer Science and Informatics, 2(1). https://doi.org/10.11591/eecsi.v2i1.786
Schlebusch, C. L. (2018). Computer Anxiety, Computer Self-efficacy and Attitudes towards the Internet of First Year Students at a South African University of Technology. Africa Education Review, 15(3). https://doi.org/10.1080/18146627.2017.1341291
Su, Y., & Li, M. (2021). Applying Technology Acceptance Model in Online Entrepreneurship Education for New Entrepreneurs. Frontiers in Psychology, 12. https://doi.org/10.3389/fpsyg.2021.713239
Sudibyanto, I. N. (2013). Pengaruh Computer Anxiety, Computer Attitude, dan Computer Self Efficacy terhadap Minat Dalam Berbisnis Secara Online pada Mahasiswa Akuntansi Fakultas Ekonomi Universitas Negeri Yogyakarta. Universitas Negeri Yogyakarta.
Tashtoush, L. (2021). The Role of Information Systems Capabilities as A Driving Force in Enhancing the Organizational Performance. Journal of Information Systems and Informatics, 3(2). http://journal-isi.org/index.php/isi
Tilahun, M. (2019). A Review on Determinants of Accounting Information System Adoption. Science Journal of Business and Management, 7(1), 17. https://doi.org/10.11648/j.sjbm.20190701.13
Weli. (2015). Accounting Students Attitude towards Computer, the Acceptance of the Accounting Information System’s Course and Teaching Method. Procedia - Social and Behavioral Sciences, 172, 18–25. https://doi.org/10.1016/j.sbspro.2015.01.330
Wilhite, S. C. (1990). Self-efficacy, locus of control, self-assessment of memory ability, and study activities as predictors of college course achievement. Journal of Educational Psychology, 82(4), 696–700. https://doi.org/10.1037/0022-0663.82.4.696
Published
2024-04-30
How to Cite
HENDARTHA, Thaddeus Kevin; PUTRA, I Made Pande Dwiana.
Factors which Affect the Interest of UNUD’s Accounting Student Toward the Use of Accounting Software.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 4, p. 1091-1103, apr. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/103950>. Date accessed: 04 nov. 2024.
doi: https://doi.org/10.24843/EJA.2024.v34.i04.p20.
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