Kecemasan dalam Penggunaan Software Akuntansi dari Perspektif Gender dan Pengaruhnya terhadap Keahlian Pemakai dengan Locus Of Control sebagai Variabel Moderasi

Hatta, Madani and Fenny, Marietza (2014) Kecemasan dalam Penggunaan Software Akuntansi dari Perspektif Gender dan Pengaruhnya terhadap Keahlian Pemakai dengan Locus Of Control sebagai Variabel Moderasi. In: SIMPOSIUM NASIONAL AKUNTANSI XVI, 25-28 September 2013, Manado.

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Abstract

This study aims to examine the effect of anxiety on the expertise of computing the user in using software or accounting programs with locus of control as a moderating variable. The study also examined whether there are differences in anxiety levels of computing between male and female employees. The data used in this study is the primary data. Primary data obtained from questionnaires (questionnaires) are distributed to the employees of the accounting and cashier at a trading company in the city of Bengkulu. The number of questionnaires which were distributed 90 questionnaires, but only 57 questionnaires that can be processed. Tools of analysis in this study is a simple regression, moderated regression analysis (MRA) and independent samplet-test with SPSS version 16.0. The results of this study indicate that anxiety negatively affect the computing skills of computer users. Locus of control proved to be a moderating variable that affects the relationship between anxiety computing and user expertise. The results also indicate that there is no difference in anxiety levels of computing between male and female employees.

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