PERSEPSI MAHASISWA ATAS PENGARUH TEKNOLOGI INFORMASI TERHADAP KUALITAS INFORMASI AKUNTANSI DENGAN ETIKA PENGGUNA SEBAGAI VARIABEL MODERASI (STUDI PADA MAHASISWA AKUNTANSI DI STIE NOBEL INDONESIA MAKASSAR)

Abstract

Ayu Astiwi Anjarwati. 2021. Student Perceptions of the Effect of Information Technology toward the Quality of Accounting Information with User Ethics as a Moderation Variable (Study of accounting students at STIE Nobel Indonesia Makassar), supervised by Andi Marlinah and Muhammad Fachrul Syarlis. This study aims to determine the effect of information technology on the quality of accounting information and the ethics of users of accounting information technology on the quality of accounting information. In this study, were obtained using the sampling technique, namely purposive sampling in the form of a questionanaire. This research uses a sample undergraduate students majoring in accounting at STIE Nobel Indonesia Makassar. Data analysis in this study used Statistical Product and Service Solution (SPSS) version 25 data processing applications. The results of this study indicate that information technology have a positive effect on the quality of accounting information. And user ethics can strengthen the influence of information technology on the quality of accounting information.