PERSEPSI MAHASISWA AKUNTANSI TERHADAP PENGETAHUAN SISTEM TEKNOLOGI INFORMASI YANG HARUS DIKUASAI OLEH AKUNTAN

Yulius Kurnia Susanto

Program Magister Sains Ilmu Akuntansi Universitas Gadjah Mada Jogjakarta
Bulaksumur Yogyakarta 55281

Marbudyo Tyas Widodo

Fakultas Ekonomi Universitas Kristen Duta Wacana
Jalan Dr. Wahidin No 5-25 Jogjakarta 55224

Abstract: The aim of this research is to examine the perceptive of accountant scholars, towards the important of PC knowledge, system design and development know-how, accounting package awareness, electronic data processing (EDP) auditing and language programming knowledge; for accountant professionals. Purposive sampling, hence, is employed to determine the number of respondents that will capable to represent accountant scholar who has taken Accounting Information System subject. Moreover, the respondent will be drawn within the Private University Coordination V, Jogjakarta chapter. The data collected, hence will be analyzed using mean aritmethic and variance analysis (ANOVA). Result demonstrates that all variables are required for all accountant professionals. Furthermore, the bellow 0.05 of One-way ANOVA, confirm that there is no different perception among accountant scholar toward accountant professional.

Keywords: EDP Auditing, accountant professional, information technology

Jurnal Akuntansi dan Keuangan FE UMS
Volume 7 No1, April 2008

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