Abstract
Today's accounting transformation requires that all processes must be Real-Time and Integrated Reporting, one of which is calculating debit credit and closing the books in the system and minimal use of paper in the transaction documentation process (Paperless). This study is to see the effect of computer anxiety, computer attitude, computer self-efficacy, facilitating conditions, and social factors on student interest in using accounting software in the accounting learning process. This type of research is quantitative research and the data is obtained by distributing questionnaires in which the sample data is accounting students who are taking accurate accounting computer courses., Data analysis was carried out with Regression Analysis, which consisted of validity test, reliability test, normality test, multiple linear regression test. The results showed that computer anxiety and social factors did not affect students' interest in using accounting software in the accounting learning process. Meanwhile, computer attitude, computer self-efficacy, and conditions that facilitate users affect students' interest in using accounting software in the accounting learning process.
Highlights
Today's accounting transformation requires that all processes must be Real-Time and Integrated Reporting, one of which is calculating debit credit and closing the books in the system and minimal use of paper in the transaction documentation process (Paperless)
Analysis, which consisted of validity test, reliability test, normality test, multiple linear regression test
The results showed that computer anxiety and social factors did not affect students'
Summary
Transformasi digital dalam akuntansi adalah penerapan kemampuan digital kepada fungsi, proses, aktivitas/kinerja, dan jasa akuntansi untuk meningkatkan efesiensi dan transparansi, mengurangi beban biaya, meningkatkan kepercayaan masyarakat, mengelola risiko dan membuka peluang ekonomi baru di era digital khususnya revolusi industri 4.0. Pada Prodi Akuntansi Keuangan Publik telah mengantisipasi perubahan teknologi dengan memasukkan mata kuliah komputer akuntansi kepada mahasiswa dengan penggunaan software akuntansi dalam proses pembelajaran sehingga secara tidak langsung mahasiswa dituntut untuk memiliki keahlian serta menguasai software akuntansi tersebut. Terdapat beberapa aspek beberapa aspek mengenai faktor yang mempengaruhi minat seseorang dalam menggunakan sebuah sistem seperti computer anxiety, computer attitude, computer self efficacy, kondisi yang memfasilitasi dan faktor sosial. Kondisi yang memfasilitasi pemakai merupakan tingkat keyakinan individu bahwa infrastruktur organisasi maupun dukungan teknis dan non teknis dari tenaga ahli dalam pengoperasian sistem informasi disuatu organisasi telah memadai untuk penggunaan sistem informasi sehingga mendorong minat individu untuk menggunakan sistem informasi yang ada didalam organisasi. Berdasarkan latar belakang diatas maka penulis ingin meneliti bagaimana pengaruh computer anxiety, computer attitude, computer self efficacy, kondisi yang memfasilitasi pemakai dan faktor sosial terhadap minat mahasiswa menggunakan software akuntansi pada mahasiswa Prodi.
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