PENGARUH PENGGUNAAN TEKNOLOGI INFORMASI, KEAHLIAN PEMAKAI, DAN INTENSITAS PEMAKAIAN TERHADAP KUALITAS INFORMASI AKUNTANSI DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI PADA SATUAN KERJA PERANGKAT DAERAH (SKPD) KOTA PALEMBANG

GUSDIAN, SILKA and Wahyudi, Tertiarto and Yusrianti, Hasni (2023) PENGARUH PENGGUNAAN TEKNOLOGI INFORMASI, KEAHLIAN PEMAKAI, DAN INTENSITAS PEMAKAIAN TERHADAP KUALITAS INFORMASI AKUNTANSI DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI PADA SATUAN KERJA PERANGKAT DAERAH (SKPD) KOTA PALEMBANG. Masters thesis, Sriwijaya University.

	Text RAMA_60101 _01022682125002.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (9MB) | Request a copy
	Text RAMA_60101 _01022682125002_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (3MB) | Request a copy
	Text RAMA_60101 _01022682125002_0004106302_0015127305_01_front_ref.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (7MB) | Request a copy
	Text RAMA_60101 _01022682125002_0004106302_0015127305_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (508kB) | Request a copy
	Text RAMA_60101 _01022682125002_0004106302_0015127305_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (623kB) | Request a copy
	Text RAMA_60101 _01022682125002_0004106302_0015127305_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (1MB) | Request a copy
	Text RAMA_60101 _01022682125002_0004106302_0015127305_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (236kB) | Request a copy
	Text RAMA_60101 _01022682125002_0004106302_0015127305_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (420kB) | Request a copy
	Text RAMA_60101 _01022682125002_0004106302_0015127305_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (991kB) | Request a copy

Abstract

This research aims to analyze the influence of the use of information technology, user expertise, and intensity of use on the quality of accounting information with organizational culture as a moderating variable in the Palembang city regional work unit (SKPD). The sample for this research was 266 respondents as government employees in SKPD Palembang City. Data was collected through questionnaires and obtained as many as 167 respondents. Data analysis in this research uses a PLS-based Structural Equation Modeling (SEM) approach using Smartpls. The tests carried out are convergent validity test, validity and reliability test, discriminant validity test, R-Square test. To test the hypothesis, the data from the research questionnaire were analyzed using bootstrapping calculations. The research results show that the use of information technology, user expertise, and intensity of use have a positive effect on the quality of accounting information. Meanwhile, organizational culture cannot moderate the use of information technology, user expertise, and intensity of use on the quality of accounting information. The implication of this research is that it can provide practical benefits for regional work units in the city of Palembang. Another implication is to support the theory of reason action in the study

Item Type:	Thesis (Masters)
Uncontrolled Keywords:	Penggunaan Teknologi Informasi, Keahlian Pemakai, Intensitas Pemakaian terhadap Kualitas Informasi Akuntansi, Dan Budaya Organisasi
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 60101-Economics (S2)
Depositing User:	Silka Gusdian
Date Deposited:	15 Mar 2024 03:04
Last Modified:	15 Mar 2024 03:04
URI:	http://repository.unsri.ac.id/id/eprint/141601

Actions (login required)

View Item