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Analisis Structural Assurance dan Perceived Reputation terhadap Sistem Informasi Akuntansi yang dimoderasi oleh Trust Rachma Widyani; Ajeng Wijayanti
Jurnal Ekonomika dan Bisnis Vol 9 No 1 (2022): Jurnal Ekonomika dan Bisnis UNISS
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jeb.Vol9.Jeb1.158

Abstract

The purpose of this study is to recommend influence structural assurance and perceived reputation to accounting information systems and testing the effect of moderation of trust on structural assurance and perceived reputation towards accounting information systems. The research method used is quantitative with data collection techniques through questionnaires, the number of samples obtained was 289 respondents with the population of MSMEs in DKI Jakarta. The data processing method in this study uses software smart PLS used for validity testing and reliability testing and hypothesis testing. From the test results the hypothesis proves that there is a significant effect of structural assurance to accounting information systems, there is a significant influence of perceived reputation towards accounting information systems, the absence of a significant influence of trust in accounting information systems, the absence of a significant influence of moderation of trust over structural assurance , and the absence of a significant influence of moderation of trust in perceived reputation .
Pengaruh Kualitas Pelayanan dan Sistem Informasi Akuntansi terhadap Kepercayaan di e-commerce yang dimoderasi oleh Kepuasan Rachma Widyani; Ajeng Wijayanti
JURNAL PENDIDIKAN DAN KEWIRAUSAHAAN Vol 10 No 3 (2022)
Publisher : STKIP PGRI SITUBONDO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47668/pkwu.v10i3.480

Abstract

This research aims to recommend the effect of service quality and accounting information systems on trust and to test the effect of moderation of satisfaction on the effect of service quality and accounting information systems on trust. The research method used is quantitative with data collection techniques through the distribution of questionnaires and the number of samples obtained by 200 respondents . the population in this study, namely MSMEs who have used e-commerce in the JABODETABEK region. The data processing method in this study uses Smart software PLS used in testing validity tests and reliability tests as well as in hypothesis testing. From the results of the hypothesis test it proves that there is a positive and significant influence of the quality of service on trust, the existence of a positive and significant influence of the accounting information system on trust, there is a positive and significant influence on satisfaction with trust, the absence of a positive and significant influence of moderating satisfaction on the influence of service quality on trust, there is a positive and significant influence of moderating satisfaction on the influence of accounting information systems.
Analisis Structural Assurance Dan Perceived Reputation Terhadap Sistem Informasi Akuntansi Yang Dimoderasi Oleh Trust Rachma Widyani; Ajeng Wijayanti
Jurnal Ekonomika dan Bisnis Vol. 9 No. 1 (2022): Volume 9 Nomor 1 April 2022
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/by8r1z53

Abstract

Tujuan penelitian ini adalah untukmerekomendasikan pengaruh structural assurancedan perceived reputation terhadap sistem informasiakuntansi serta menguji pengaruh moderasikepercayaan atas structural assurance dan perceivedreputation terhadap sistem informasi akuntansi.Metode penelitian yang digunakan yaitu kuantitatifdengan teknik pengumpulan data melalui kuesioner,jumlah sample yang diperoleh sebanyak 289responden dengan populasi pelaku UMKM yang adadi DKI Jakarta. Metode pengolahan data dalampenelitian ini menggunakan software smart PLSyang digunakan untuk uji validitas dan uji reliabilitasserta pengujian hipotesis. Dari hasil uji hipotesismembuktikan bahwa adanya pengaruh yangsignifikan dari structural assurance terhadap sisteminformasi akuntansi, adanya pengaruh yangsignifikan dari perceived reputation terhadap sisteminformasi akuntansi, tidak adanya pengaruh yangsignifikan dari kepercayaan terhadap sisteminformasi akuntansi, tidak adanya pengaruh yangsignifikan dari moderasi kepercayaan atas structuralassurance, dan tidak adanya pengaruh secarasignifikan dari moderasi kepercayaan atas perceivedreputation.