The Influence of Computer Anxiety, Computer Attitude, and Computer Self-Efficacy on Understanding of Accounting Students in Using Accounting Computers with Accounting Knowledege as a Moderating Variable (Study On Accounting Students at Muhammadiyah Univer
Pengaruh Computer Anxiety, Computer Attitude, dan Computer Self-Efficacy Terhadap Pemahaman Mahasiswa Akuntansi dalam Menggunakan Komputer Akuntansi dengan Pengetahuan Akuntansi Sebagai Variabel Moderasi (Studi Pada Mahasiswa Akuntansi Universitas Muhammadiyah Sidoarjo)
DOI:
https://doi.org/10.21070/ups.840Keywords:
Computer Anxiety, Computer Attitude, Computer Self-Efficacy, Accounting Knowledge, Accounting UnderstandingAbstract
The purpose of this study was to determine the effect of computer anxiety, computer attitude, and computer self-efficacy as well as the ability of accounting knowledge to moderate the effect of computer anxiety, computer attitude and computer self-efficacy on accounting students' understanding of using accounting computers. This study used a purposive sampling method and multiple linear regression analysis techniques and (MRA). The results that computer anxiety has a negative effect on accounting students' understanding of using accounting computer applications, computer attitude has a positive effect on accounting students' understanding of using accounting computers, accounting knowledge weakens the negative effect of computer anxiety on accounting understanding using computers accounting and accounting knowledge strengthen the positive effect of computer attitude on accounting understanding in using accounting computers and accounting knowledge cannot moderate the positive effect of computer self-efficacy on accounting understanding in using accounting computers.
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