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All Journal Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif
Paranoan, Anthon
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Economics, Econometrics & Finance Social Sciences

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PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI Paranoan, Natalia; Tandirerung, Christina Jeane; Paranoan, Anthon
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 2, No 1 (2019)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

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Abstract

This study is aimed to test and analyze the effect of information technology usage and human resource competencies on the effectiveness of accounting information system. This study used primary data with survey method by distibuted questionnaires to employees of PT. X Makassar. The samples were defined by using purposive sampling method. This study distributed 50 questionnaires but only 45 questionnaires were returned and could be processed. Data that already collected were analyzed by multiple linear regression. The results show that information technology usage had positive and not significant effect to the effectiveness of accounting information system, and human resource competencies had positive and significant effect to the effectiveness of accounting information system. While information technology usage and human resource competencies simultaneous affect to the effectiveness of accounting information system.
Penggunaan Teknologi Informasi dan Kinerja Auditor Allo, Yohanis Tasik; Paranoan, Anthon; Marewa, Yeheschiel Bartin
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 1, No 1 (2018)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

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This study aimed to examine the effect of the information technology application on auditors performance in KAP Makassar. This study performed to the public auditor working in KAP. Data collection will be done with the survey taken from KAP in Makassar by 45 respondents through questionnaires and using proportional random sampling. Test of data quality used validity test and reliability test. Prerequisite test analysis using multicolinierity test, heteroscedasticity test, normality test, and test linieritas.Teknik data analysis will use descriptive analysis, simple regression test and multiple regression. The result of this research indicates that the application of information technology which is represented by three independent variables, skill and knowledge, system usage and perceived usefulness, has a positive and significant influence about the auditor?s performance. The findings of this study recommends increased in information technology usage so that the effectiveness and efficiency of the audit process can be improved.
Co-Authors Allo, Yohanis Tasik Marewa, Yeheschiel Bartin Natalia Paranoan Tandirerung, Christina Jeane