Persepsi Mahasiswa Program Studi S1 Akuntansi terhadap Praktikum Audit Command Language di Laboratorium Akuntansi STIE IBS

Authors

  • Dikdik Saleh Sadikin STIE Indonesia Banking School

DOI:

https://doi.org/10.35384/jemp.v7i1.226

Keywords:

Audit Command Language, Persepsi Kegunaan dan Kemudahan Penggunaan

Abstract

Penelitian ini bertujuan untuk mengetahui persepsi mahasiswa terhadap pelaksanaan praktikum audit com-mand language yang diikuti oleh 105 mahasiswa program studi akuntansi yang sedang mengikuti perkulia-han auditing II. Metode penelitian yang digunakan adalah studi kasus pada laboratorium akuntansi dengan menggunakan yang dikumpulkan melalui google form dari peserta yang mengikuti praktikum Audit Com-mand Language. Hasil penelitian menunjukkan persepsi mahasiswa cukup tinggi untuk varibel yang diteliti Perceived Usefulness, Perceived Ease of Use dan Intension To Use dalam penggunaan Audit Command Language. Perceived Usefulness dan Perceived Ease of Use secara simultan memiliki pengaruh yang sig-nifikan terhadap variabel Intension To Use di dalam penggunaan Audit Command Language di kalangan mahasiswa STIE Indonesia Banking School.

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Published

2021-12-09

Issue

Vol. 7 No. 1 (2021): Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking)

Section

Articles

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