Pengaruh Computer Anxiety Terhadap Keahlian Pemakai Komputer dengan Internal Locus Of Control sebagai Variabel Moderasi

  • Fadjar Harimurti Universitas Slamet Riyadi Surakarta
  • Dewi Saptantinah Puji Astuti Universitas Slamet Riyadi Surakarta

Abstract

This study aims (1) to analyze the effect of computer anxiety in using accounting software towards the last users’ skill (2) to analyze the effect of computer anxiety in using accounting software towards the last users’ skill by using internal locus of control as a moderating variable. The population of the study is all students of the economics faculty majoring in accounting at UNISRI Surakarta. This study uses 46 students as samples who has met the purposive criterias such as they are taking computer accounting course on odd semester of the academic year 2015/2016. Hypothesis was tested using regression analysis with absolute residual. The results show that (1) computer anxiety in using accounting software has negative affect towards the last users’skill (students of accounting program in economics faculty of UNISRI Surakarta). (2) internal locus of control moderates the effect of computer anxiety in using accounting software towards end user skill (students of accounting program in economics faculty of UNISRI Surakarta).


 

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Published
2017-03-22
How to Cite
HARIMURTI, Fadjar; SAPTANTINAH PUJI ASTUTI, Dewi. Pengaruh Computer Anxiety Terhadap Keahlian Pemakai Komputer dengan Internal Locus Of Control sebagai Variabel Moderasi. Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 11, n. 2, p. 91-99, mar. 2017. ISSN 2303-1018. Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/24907>. Date accessed: 14 june 2021. doi: https://doi.org/10.24843/JIAB.2016.v11.i02.p04.
Section
Articles

Keywords

computer anxiety in using accounting software, internal locus of control, end user computing skilled