Detail Pengaruh Computer Attitude Akuntan dan Kode Etik Perusahaan Terhadap Sikap Etis Komputer Akuntan (Artikel dalam Simposium Nasional Akuntansi XIX, Lampung, 2016) Bibliografi Author: Weli Topik: computer ethics; accountant computer attitude; code of conduct; ethical issues; JABFUNG-FEB-WELI-2020-21 Bahasa: (ID )     Tempat Terbit: Lampung    Tahun Terbit: 2016     Jenis: Article - diterbitkan di jurnal ilmiah nasional Fulltext: 21 - Pengaruh Computer Attitude Akuntan dan Kode Etik Perusahaan Terhadap Sikap Etis Komputer Akuntan.pdf (650.99KB; 2 download) Abstract Important issues related to the use of computers is ethical problem in using computers and its applications which may has an impact on abuse and invasion of privacy even to the crime. A professional accountant has the function to provide accounting services in performing their duties which cannot be separated from the use of computer technology, especially in processing the data to generate accurate information or statements. Therefore, accountant ethical in computer usage is an interesting issue to be researched. This study aims to determine whether Accountant's attitudes toward computers and corporate codes affect the accountant's computer ethics. This study used a technique Snowball sampling with research objects accountant practitioners. Analysis of the data of the 109 respondents was conducted using Structural Equation Model with Partial Least Square approach. The result of this study indicatesthat the accountant computer attitude and code of conduct significantly influence accountant's computer ethic. In addition the results also provide empirical support for the control variables gender and length of work against accountant's computer ethic. The results of this study contribute to research on the ethical issues of computer usage in the workplace, especially for the accounting profession. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

Copyright © 2006, 2007 Unika Atma Jaya, all rights reserved