ASTUTI, DIANA DWI (2017) PENGARUH TEKNOLOGI INFORMASI AKUNTANSI DAN E-COMMERCE TERHADAP DAYA SAING NILAI JUAL JASA AKUNTANSI (Studi Pada Kantor Jasa Akuntansi di Indonesia ). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Penelitian ini untuk mengetahui pengaruh teknologi informasi akuntansi dan e-commerce terhadap daya saing nilai jual jasa akuntansi (studi KJA di Indonesia). Objek penelitian ini adalah pemilik Kantor Jasa Akuntansi di Indonesia. Penelitian ini dilakukann terhadap 98 responden dengan menggunakan pendekatan deskriptif kuantitatif. Karena itu, analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linier berganda. Hasil penelitian ini menunjukkan bahwa secara parsial dan simultan variabel teknologi informasi dan e-commerce berpengaruh terhadap daya saing nilai jual jasa akuntansi pada KJA di Indonesia. Hal ini dibuktikan dari hasil uji simultan (uji F) dan hasil uji parsial (uji t) juga menunjukkan nilai signifikan dari dua variabel independen yang mendukung hipotesa. Oleh karena itu hasil uji dari penelitian ini menyatakan bahwa terapat pengaruh secara simultan antara variabel teknologi informasi akuntansi dan e-commerce terhadap daya saing nilai jual jasa akuntansi pada KJA di Indonesia.This research aims to know the influence of accounting information technology and e-commerce on the competitiveness of the selling value accounting services. The object for this research is owner or employer who works at Accounting Services Firm in Indonesian. This research was done to 98 respondents by using quantitative-descriptive approach. Thus, data analysis which is used is statistic analysis in the form of double linier regression test. The result of this research shows that either simultaneously or partially, the variable of accounting information technology and e-commerce on the competitiveness of the selling value accounting services of the Accounting Services Firm in Indonesian. It has been proven from the result of (F) simulant test and the result of (t) partial shows significant point of two independent variables that supports the hypothesis. Therefore, the accepted assumption is, there is influence between accounting information technology and e-commerce on the competitiveness of the selling value accounting services of the Accounting Services Firm in Indonesian.
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