Articles
Faktor-faktor yang Mempengaruhi Minat Pemanfaatan Sistem Informasi Berbasis Komputer dengan Gender sebagai Variabel Moderating
Novianti, Nurlita;
Baridwan, Zaki
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya
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The objectives of the research is to examine some factors that influence intention of utilization of computer based information system and gender as moderating variable by using Unified Theory of Acceptance and Use of Technology (UTAUT) framework that proposed by Venkates et al., (2003). This research was conducted in public sector organizations in Malang on information system and information system usage. There were 65 respondents involved. The data was analyzed by using multiple regression and moderating regression analysis by SPSS 13 software. The result indicates that simultaneously, the performance expectancy, effort expectancy, and social factor significantly influence the intention of utilization of computer based information system. It might be concluded that the intention of utilization of computer based information system is influenced by social factor. Further-more, the analysis result also indicates that gender is not significant as moderating variable from performance expectancy, effort expectancy, and social factor. The implication of the research is relevant toward public sector organizations which adopt and advance information system in its operationalities, to consider factors which influence the intention of utilization of computer based information system.
Faktor-faktor Sikap yang Mempengaruhi Minat Penggunaan Internet Banking
Lianta, Maria Andian Sri;
Baridwan, Zaki
Jurnal Akuntansi Multiparadigma Vol 2, No 2 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya
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Attitude Factors That Influence The Intention to Use Internet Banking. The research aims to propose some attitude factors that influence the intention to use internet banking by using The Theory of Reason Action (TRA) framework. This research was done in Malang by survey of 42 respondents. By using multiple regression analysis, the result indicates that the variable attitude of relative advantage, compatibility, complexity, trialability and risk have significant influence intention with internet banking simultaneously. Beside that, it could be concluded that the intention to use internet banking is influenced by compatibility and trialability partially.From this research we can know that psychology aspect takes part in implication and development of information system technology. Faktor-Faktor Sikap yang Mempengaruhi Minat Penggunaan Internet Banking. Penelitian ini bertujuan untuk menemukan faktor-faktor sikap yang mempengaruhi minat untuk menggunakan internet bankingberdasarkan rerangka kerja Theory of Reason Action (TRA). Penelitian ini dilakukan di Malang dengan menggunakan instrumen survei terhadap 42 responden.Dengan menggunakan multiple regression analysis, ditemukan hasil bahwa variabel sikap, seperti relative advantage, kompatibilitas, kompleksitas, trialabilitydan risikoberpengaruh sigifikan terhadap minat penggunaan internet bankingsecara simultan. Selain itu, penelitian ini juga menghasilkan temuan bahwa minat penggunaan internet bankingdipengaruhi oleh kompatibilitas dan trialabilitysecara parsial.Penelitian ini memberikan bukti bahwa aspek psikologis turut berperan dalam implikasi dan pengembangan teknologi sistem informasi.
Kecemasan Berkomputer dalam Konteks Pendidikan Akuntansi: Hubungan dengan Gender, Tipe Kepribadian, dan Pengalaman Berkomputer
Khristy, Betha Februari;
Baridwan, Zaki
Jurnal Akuntansi Multiparadigma Vol 2, No 3 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya
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Abstract: Computer Anxiety in Accounting Education Context: Relationship with Gender, Personality Types, and Computer Experience. This study examines the relationship between computer anxiety and gender, personality types, as well as computer experience. Samples are 220 students of Accounting Department of Brawijaya University. Measurement of computer anxiety variable in this study is carried out by employing CARS (Computer Anxiety Rating Scale) instrument and personality types variable using MBTI (Myers Briggs Type Indicator) instrument. The study finds that computer anxiety is associated with gender and computer experience, while the variable of personality types proves otherwise. The implication of this study is relevant to accounting education institution to develop curriculum that includes computer-based teaching that is expected to reduce the computer anxiety level.Abstrak: Kecemasan Berkomputer dalam Konteks Pendidikan Akuntansi: Hubungan dengan Gender, Tipe Kepribadian, dan Pengalaman Berkomputer. Studi ini menguji apakah terdapat hubungan antara kecemasan berkomputer dan gender, tipe kepribadian, serta pengalaman berkomputer. Sampel adalah mahasiswa Jurusan Akuntansi Universitas Brawijaya sebanyak 220 responden. Pengukuran variabel kecemasan berkomputer dalam penelitian ini menggunakan instrumen CARS (computer anxiety rating scale) dan variable tipe kepribadian menggunakan instrumen MBTI (Myers BriggsType Indicator). Hasil studi menunjukkan bahwa kecemasan berkomputer berasosiasi dengan gender dan pengalaman berkomputer, namun tidak demikian dengan tipe kepribadian. Implikasi dari penelitian ini relevan bagi institusi pendidikan untuk mengembangkan kurikulum yang memuat pengajaran berbasis computer sehingga diharapkan dapat mengurangi tingkat kecemasan berkomputer.
Perilaku Kecurangan Akademik Mahasiswa Akuntansi: Dimensi Fraud Triangle
Fitriana, Annisa;
Baridwan, Zaki
Jurnal Akuntansi Multiparadigma Vol 3, No 2 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya
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Abstract: Academic Fraud Behaviour of Accountinng Students: Fraud Triangle Dimension. This study examine the dimensions of Fraud Triangle to explain this effect on the studentâs cheating. This study uses a model of research The Academic Dishonesty Scale modifi cation. Sample in this study were 217 accounting students in Brawijaya University Malang. Data was collected through survey methods. This study have obtained empirical evidence that studentâs cheating behaviorwas determined by the dimensions of the Fraud Triangle consists of incentive, opportunity and rationalization. Abstrak: Perilaku Kecurangan Akademik Mahasiswa Akuntansi: Dimensi Fraud Triangle. Studi ini menguji dimensi Fraud Triangle untuk menjelaskan perilaku kecurangan akademik mahasiswa dengan menggunakan model The Academic Dishonesty Scale modifi cation.Sampel penelitian adalah 217 mahasiswa akuntansi Universitas Brawijaya Malang. Data dikumpulkan dengan metoda survei. Hasil penelitian memperoleh bukti empiris bahwa perilaku kecurangan mahasiswa ditentukan oleh dimensi Fraud Triangle yaitu tekanan, peluang dan rasionalisasi.
MINAT KEPERILAKUAN INDIVIDU MENGGUNAKAN PIRANTI LUNAK SEBAGAI PENUNJANG PELAPORAN KEUANGAN
Azriani, Narulita Rahmi;
Subroto, Bambang;
Baridwan, Zaki
Jurnal Akuntansi Multiparadigma Vol 4, No 3 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya
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Abstract: Individuals Behavioural Interests Using Software as Financial Reporting Supporting. This study examines determinant of behaviour intention using financial reporting software. The research combined Technology Acceptance Model (TAM) and Theory of Planned Behaviour (TPB) construct. Survey method was used to collect data and 141 questionnaires were distributed to the Bank Perkreditan Rakyatâs staff (BPR) who operated financial reporting software. The results shows that intention to use software is positively affected by Perceived Ease of Use (PEU), Attitude, and Perceived Behaviour Control (PBC). While perceived usefulness and subjective norms do not influence individual behaviour intention.Abstrak: Minat Keperilakuan Individu Menggunakan Piranti Lunak sebagai Penunjang Pelaporan Keuangan. Penelitian ini bertujuan untuk menguji determinan minat keperilakuan individu menggunakan piranti lunak penunjang pelaporan keuangan. Studi ini menggabungkan konstruk model Technology Acceptance Model (TAM) dan Theory of Planned Behaviour (TPB). Penelitian ini menggunakan metode survei dengan responden penelitian sebayak 141 karyawan Bank Perkreditan Rakyat (BPR) Malang Raya yang sehari-hari menggunakan piranti lunak. Hasil penelitian menunjukkan bahwa minat keperilakuan individu menggunakan piranti lunak secara positif dipengaruhi oleh persepsi kemudahan, sikap, dan kontrol perilaku individu, sedangkan, persepsi kegunaan dan norma subjektif tidak memengaruhi minat keperilakuan individu.
DETERMINAN PERENCANAAN PAJAK DAN PERILAKU KEPATUHAN WAJIB PAJAK BADAN
Syakura, Muhammad Abadan;
Baridwan, Zaki
Jurnal Akuntansi Multiparadigma Vol 5, No 2 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya
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Abstrak: Determinan Perencanaan Pajak dan Perilaku Kepatuhan Wajib Pajak Badan. Penelitian ini dilakukan untuk mengetahui faktor-faktor yang memengaruhi penerapan perencanaan pajak dan perilaku kepatuhan wajib pajak badan. Sampel yang digunakan sebanyak 120 wajib pajak badan di Kota Samarinda dengan tax professional sebagai unit analisis. Metode pengumpulan sampel menggunakan purposive sampling. Penelitian ini berhasil membuktikan secara empiris bahwa (1) kompleksitas sistem perpajakan dan kondisi keuangan berpengaruh positif terhadap perencanaan pajak, (2) kepercayaan kepada otoritas pajak, keadilan sistem perpajakan dan perencanaan pajak berpengaruh positif terhadap kepatuhan wajib pajak badan, serta (3) kompleksitas sistem perpajakan dan kondisi keuangan berpengaruh positif terhadap kepatuhan wajib pajak badan melalui perencanaan pajak.Abstract: The Determinant of Tax Planning and Corporate Taxpayer Compliance Behavior. This research aims to examine the factors that influence the applied of tax planning in corporate and the corporate tax compliance behavior. Purposive sampling was employed to collect 120 corporate taxpayers in Samarinda city with tax professional as sample unit. This research found empirical proof that (1) complexity of tax system and financial condition have positive influence toward tax planning, (2) trust on tax authority, fairness of tax system and tax planning have positive influence toward corporate tax compliance and (3) complexity of tax system and financial condition have positive influence toward corporate tax compliance through tax planning.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PEMANFAATAN SISTEM INFORMASI BERBASIS KOMPUTER DENGAN GENDER SEBAGAI VARIABEL MODERATING
Novianti, Nurlita;
Baridwan, Zaki
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya
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DOI: 10.18202/jamal.2010.12.7100
The objectives of the research is to examine some factors that influence intention of utilization of computer based information system and gender as moderating variable by using Unified Theory of Acceptance and Use of Technology (UTAUT) framework that proposed by Venkates et al., (2003). This research was conducted in public sector organizations in Malang on information system and information system usage. There were 65 respondents involved. The data was analyzed by using multiple regression and moderating regression analysis by SPSS 13 software. The result indicates that simultaneously, the performance expectancy, effort expectancy, and social factor significantly influence the intention of utilization of computer based information system. It might be concluded that the intention of utilization of computer based information system is influenced by social factor. Further-more, the analysis result also indicates that gender is not significant as moderating variable from performance expectancy, effort expectancy, and social factor. The implication of the research is relevant toward public sector organizations which adopt and advance information system in its operationalities, to consider factors which influence the intention of utilization of computer based information system.
DETERMINAN PERENCANAAN PAJAK DAN PERILAKU KEPATUHAN WAJIB PAJAK BADAN
Muhammad Abadan Syakura;
Zaki Baridwan
Jurnal Akuntansi Multiparadigma Vol 5, No 2 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya
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DOI: 10.18202/jamal.2014.08.5017
Abstrak: Determinan Perencanaan Pajak dan Perilaku Kepatuhan Wajib Pajak Badan. Penelitian ini dilakukan untuk mengetahui faktor-faktor yang memengaruhi penerapan perencanaan pajak dan perilaku kepatuhan wajib pajak badan. Sampel yang digunakan sebanyak 120 wajib pajak badan di Kota Samarinda dengan tax professional sebagai unit analisis. Metode pengumpulan sampel menggunakan purposive sampling. Penelitian ini berhasil membuktikan secara empiris bahwa (1) kompleksitas sistem perpajakan dan kondisi keuangan berpengaruh positif terhadap perencanaan pajak, (2) kepercayaan kepada otoritas pajak, keadilan sistem perpajakan dan perencanaan pajak berpengaruh positif terhadap kepatuhan wajib pajak badan, serta (3) kompleksitas sistem perpajakan dan kondisi keuangan berpengaruh positif terhadap kepatuhan wajib pajak badan melalui perencanaan pajak.Abstract: The Determinant of Tax Planning and Corporate Taxpayer Compliance Behavior. This research aims to examine the factors that influence the applied of tax planning in corporate and the corporate tax compliance behavior. Purposive sampling was employed to collect 120 corporate taxpayers in Samarinda city with tax professional as sample unit. This research found empirical proof that (1) complexity of tax system and financial condition have positive influence toward tax planning, (2) trust on tax authority, fairness of tax system and tax planning have positive influence toward corporate tax compliance and (3) complexity of tax system and financial condition have positive influence toward corporate tax compliance through tax planning.
KECEMASAN BERKOMPUTER DALAM KONTEKS PENDIDIKAN AKUNTANSI: HUBUNGAN DENGAN GENDER, TIPE KEPRIBADIAN, DAN PENGALAMAN BERKOMPUTER
Betha Februari Khristy;
Zaki Baridwan
Jurnal Akuntansi Multiparadigma Vol 2, No 3 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya
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DOI: 10.18202/jamal.2011.12.7133
Abstract: Computer Anxiety in Accounting Education Context: Relationship with Gender, Personality Types, and Computer Experience. This study examines the relationship between computer anxiety and gender, personality types, as well as computer experience. Samples are 220 students of Accounting Department of Brawijaya University. Measurement of computer anxiety variable in this study is carried out by employing CARS (Computer Anxiety Rating Scale) instrument and personality types variable using MBTI (Myers Briggs Type Indicator) instrument. The study finds that computer anxiety is associated with gender and computer experience, while the variable of personality types proves otherwise. The implication of this study is relevant to accounting education institution to develop curriculum that includes computer-based teaching that is expected to reduce the computer anxiety level.Abstrak: Kecemasan Berkomputer dalam Konteks Pendidikan Akuntansi: Hubungan dengan Gender, Tipe Kepribadian, dan Pengalaman Berkomputer. Studi ini menguji apakah terdapat hubungan antara kecemasan berkomputer dan gender, tipe kepribadian, serta pengalaman berkomputer. Sampel adalah mahasiswa Jurusan Akuntansi Universitas Brawijaya sebanyak 220 responden. Pengukuran variabel kecemasan berkomputer dalam penelitian ini menggunakan instrumen CARS (computer anxiety rating scale) dan variable tipe kepribadian menggunakan instrumen MBTI (Myers BriggsType Indicator). Hasil studi menunjukkan bahwa kecemasan berkomputer berasosiasi dengan gender dan pengalaman berkomputer, namun tidak demikian dengan tipe kepribadian. Implikasi dari penelitian ini relevan bagi institusi pendidikan untuk mengembangkan kurikulum yang memuat pengajaran berbasis computer sehingga diharapkan dapat mengurangi tingkat kecemasan berkomputer.
FAKTOR-FAKTOR SIKAP YANG MEMPENGARUHI MINAT PENGGUNAAN INTERNET BANKING
Maria Andian Sri Lianta;
Zaki Baridwan
Jurnal Akuntansi Multiparadigma Vol 2, No 2 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya
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DOI: 10.18202/jamal.2011.08.7123
Attitude Factors That Influence The Intention to Use Internet Banking. The research aims to propose some attitude factors that influence the intention to use internet banking by using The Theory of Reason Action (TRA) framework. This research was done in Malang by survey of 42 respondents. By using multiple regression analysis, the result indicates that the variable attitude of relative advantage, compatibility, complexity, trialability and risk have significant influence intention with internet banking simultaneously. Beside that, it could be concluded that the intention to use internet banking is influenced by compatibility and trialability partially.From this research we can know that psychology aspect takes part in implication and development of information system technology. Faktor-Faktor Sikap yang Mempengaruhi Minat Penggunaan Internet Banking. Penelitian ini bertujuan untuk menemukan faktor-faktor sikap yang mempengaruhi minat untuk menggunakan internet bankingberdasarkan rerangka kerja Theory of Reason Action (TRA). Penelitian ini dilakukan di Malang dengan menggunakan instrumen survei terhadap 42 responden.Dengan menggunakan multiple regression analysis, ditemukan hasil bahwa variabel sikap, seperti relative advantage, kompatibilitas, kompleksitas, trialabilitydan risikoberpengaruh sigifikan terhadap minat penggunaan internet bankingsecara simultan. Selain itu, penelitian ini juga menghasilkan temuan bahwa minat penggunaan internet bankingdipengaruhi oleh kompatibilitas dan trialabilitysecara parsial.Penelitian ini memberikan bukti bahwa aspek psikologis turut berperan dalam implikasi dan pengembangan teknologi sistem informasi.