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All Journal Jurnal Review Pendidikan dan Pengajaran (JRPP) E-Jurnal Akuntansi
Gede Juliarsa
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH KEMAMPUAN TEKNIK PERSONAL, PEMANFAATAN TEKNOLOGI INFORMASI, PENDIDIKAN DAN PELATIHAN TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI Sapitri, Ni Kadek Poppy Surya; Juliarsa, Gede
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 4 (2024): Vol. 7 No. 4 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i4.32734

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Kemampuan Teknik Personal, Pemanfaatan Teknologi Informasi, Pendidikan dan Pelatihan terhadap Kinerja Sistem Informasi Akuntansi pada LPD di Kecamatan Abiansemal. Penelitian ini dilakukan pada 32 LPD dengan total sampel yang digunakan sebanyak 96 responden. Teknik analisis data menggunakan Uji Validitas, Uji Reabilitas, Uji Asumsi Klasik, Analisis Regresi Linier Berganda, Uji Koefisien Determinasi, Uji F dan Uji t. Dari hasil penelitian diperoleh hasil kemampuan teknik personal, pemanfaatan teknologi informasi, pendidikan dan pelatihan berpengaruh positif dan signifikan terhadap kinerja sistem informasi akuntansi.
Moderation of Predictor Variables on the Influence of Accountants' Code of Ethics Understanding on Auditors' Ethical Behavior Juliarsa, Gede; Kresnandra, Anak Agung Ngurah Agung; Sudirga, I Gusti Ayu Desni Saraswati
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to analyze the effect of accountants’ understanding of the code of ethics on auditors’ ethical behavior, considering moderating variables: internal locus of control, emotional intelligence, religiosity, and auditors’ experience. The research population consists of auditors working at Public Accounting Firms (KAP) in Bali Province, selected using purposive sampling. Primary data were obtained through questionnaires tested for validity and reliability. The analysis was conducted using moderated regression analysis (MRA). The results indicate that understanding the code of ethics positively influences auditors’ ethical behavior. Internal locus of control and auditors’ experience do not moderate this influence, whereas emotional intelligence and religiosity strengthen the effect of code of ethics understanding on auditors’ ethical behavior. These findings highlight the importance of enhancing auditors’ emotional and religious aspects to improve ethical behavior.
Co-Authors Anak Agung Ngurah Agung Kresnandra Sapitri, Ni Kadek Poppy Surya Sudirga, I Gusti Ayu Desni Saraswati