Pengaruh Pengetahuan Komputer Terhadap Pemahaman Sistem Informasi Akuntansi pada Mahasiswa Jurusan Akuntansi Fakultas Ekonomi Universitas Andalas

Surya, Firman and -, Endrawati (2012) Pengaruh Pengetahuan Komputer Terhadap Pemahaman Sistem Informasi Akuntansi pada Mahasiswa Jurusan Akuntansi Fakultas Ekonomi Universitas Andalas. POLI BISNIS, 4 (1). pp. 76-90. ISSN 1858-3717

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Abstract

The development of information technology, especially computer, affect development of accounting information systems from manual-based towards computer-based accounting information systems. This study aims to examine the effect of computer knowledge to the understanding of accounting information systems students majoring in accounting at andalas university. Statistical tool used is linear regression. Results suggest that computer knowledge of the students measured by the dimensions of the basic concepts of computer knowledge, knowledge of computer hardware and computer networking knowledge affects students understanding of accounting information systems. Accounting information systems understanding is measured with an understanding of the basic concepts accounting information systems, understanding the system analysis, system design comprehension and understanding of the implementation of the system, at 22.4% with a significance level of 0.001. This means that affect of computer knowledge on students understanding of accounting information systems is positively significant. Thus the subject of computers should be used as a pre-requisite courses to take courses in accounting information systems, to understanding the accounting information systems students to be better.

Item Type:Article
Subjects:G Technology > GM Information Technology
Divisions:Jurusan Akuntansi > Prog.Studi Akuntansi-D3 > Jurnal/Karya Ilmiah
ID Code:281
Deposited By:Mr. OP Repo-4 Puskom
Deposited On:19 Oct 2016 10:21
Last Modified:08 Nov 2016 15:43

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