This article proves the influence of the Influence of Task Complexity and Audit Competence on Audit Quality moderated by Auditor Integrity. The results tested, the effect of Task Complexity and Audit Competence on Audit Quality with Auditor Integrity as Moderating Variable. The research population is all Auditors of Public Accounting Firms in Jakarta City with a total of 100 auditors as research samples. The quality of audits is still widely questioned by the public because there are still various public assessments in assessing public accounting firms, this assessment can be measured from the competence of the auditors who are the spearhead in the audit process. In addition to issues related to auditor competence, the same thing with integrity and ethics of auditors is one of the factors to determine the audit quality of public accounting firms. This study aims to assess the effect of auditor competence, integrity and auditor ethics on audit quality. The analysis uses Structural Equation Modelling to test this research model. Next, examine the effect of the Effect of Task Complexity and Audit Competency Education on Audit Quality moderated by Auditor Integrity.
{"title":"Pengaruh Kompleksitas Tugas dan Kompetensi Audit Terhadap Kualitas Audit dengan Integritas Auditor sebagai Variabel Moderating","authors":"K. Subekti","doi":"10.52447/jam.v8i1.7022","DOIUrl":"https://doi.org/10.52447/jam.v8i1.7022","url":null,"abstract":"This article proves the influence of the Influence of Task Complexity and Audit Competence on Audit Quality moderated by Auditor Integrity. The results tested, the effect of Task Complexity and Audit Competence on Audit Quality with Auditor Integrity as Moderating Variable. The research population is all Auditors of Public Accounting Firms in Jakarta City with a total of 100 auditors as research samples. The quality of audits is still widely questioned by the public because there are still various public assessments in assessing public accounting firms, this assessment can be measured from the competence of the auditors who are the spearhead in the audit process. In addition to issues related to auditor competence, the same thing with integrity and ethics of auditors is one of the factors to determine the audit quality of public accounting firms. This study aims to assess the effect of auditor competence, integrity and auditor ethics on audit quality. The analysis uses Structural Equation Modelling to test this research model. Next, examine the effect of the Effect of Task Complexity and Audit Competency Education on Audit Quality moderated by Auditor Integrity.","PeriodicalId":447299,"journal":{"name":"Jurnal Akuntansi Manajerial (Managerial Accounting Journal)","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134407590","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Pengaruh Gaya Kepemimpinan Dan Good Corporate Governance Terhadap Efektivitas Pengelolaan Keuangan Yang Dimoderasikan Dengan Corporate Financial Accountability","authors":"Robiur Rahmat Putra, Monica Zefanya","doi":"10.52447/jam.v7i2.7024","DOIUrl":"https://doi.org/10.52447/jam.v7i2.7024","url":null,"abstract":"","PeriodicalId":447299,"journal":{"name":"Jurnal Akuntansi Manajerial (Managerial Accounting Journal)","volume":"1976 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132703329","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to prove whether there is an effect of accounting literacy and understanding of professional accounting ethics on non-corruption commitments moderated by family education. The research method used is the survey method. The data collection techniques used questionnaires and distributed them to respondents using Google Forms. The research subjects are accounting graduates who work in the Special Capital Region (DKI) Jakarta. The results of the research are accounting literacy and professional ethics of accountants have a significant positive effect on non-corruption commitment, while family education does not affect non-corruption commitment. Furthermore, family education has not been able to moderate the effect of accounting literacy on non-corruption commitments and family education has not been able to moderate the effect of professional accounting ethics on non-corruption commitments.
{"title":"Pengaruh Literasi Akuntansi dan Pemahaman Etika Profesi Akuntansi Terhadap Komitmen Tidak Korupsi dengan Pendidikan Keluarga Sebagai Pemoderasi","authors":"Uswatun Khasanah, Sihar Tambun","doi":"10.52447/jam.v8i1.6928","DOIUrl":"https://doi.org/10.52447/jam.v8i1.6928","url":null,"abstract":"This study aims to prove whether there is an effect of accounting literacy and understanding of professional accounting ethics on non-corruption commitments moderated by family education. The research method used is the survey method. The data collection techniques used questionnaires and distributed them to respondents using Google Forms. The research subjects are accounting graduates who work in the Special Capital Region (DKI) Jakarta. The results of the research are accounting literacy and professional ethics of accountants have a significant positive effect on non-corruption commitment, while family education does not affect non-corruption commitment. Furthermore, family education has not been able to moderate the effect of accounting literacy on non-corruption commitments and family education has not been able to moderate the effect of professional accounting ethics on non-corruption commitments.","PeriodicalId":447299,"journal":{"name":"Jurnal Akuntansi Manajerial (Managerial Accounting Journal)","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130055451","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to examine the effect of Corporate Social Responsibility, Political Connection, and Financial Performance on Company Reputation with Tax Aggressiveness as a moderating variable. Secondary data used in this study through data collection available on the Indonesian Stock Exchange website in the form of annual financial reports. The main population used in this study are companies registered on JII for the 2017-2021 period, where the sampling method is used. The results of this study indicate that corporate social responsibility has a positive effect on company reputation, political connections have a negative effect on company reputation, financial performance has a positive effect on company reputation, tax aggressiveness has a positive effect on company reputation, moderation of tax aggressiveness weakens the effect of corporate social responsibility on reputation. firms, moderation of tax aggressiveness strengthens the effect of political connections on corporate reputation, and moderation of tax aggressiveness strengthens the effect of financial performance on corporate reputation.
{"title":"Pengaruh Corporate Social Responsibility, Political Connection, Financial Performance, terhadap Reputasi Perusahaan dengan Agresivitas Pajak sebagai Variabel Modersting","authors":"Riska Mawarni, Rio Johan Putra","doi":"10.52447/jam.v8i1.6930","DOIUrl":"https://doi.org/10.52447/jam.v8i1.6930","url":null,"abstract":"This study aims to examine the effect of Corporate Social Responsibility, Political Connection, and Financial Performance on Company Reputation with Tax Aggressiveness as a moderating variable. Secondary data used in this study through data collection available on the Indonesian Stock Exchange website in the form of annual financial reports. The main population used in this study are companies registered on JII for the 2017-2021 period, where the sampling method is used. The results of this study indicate that corporate social responsibility has a positive effect on company reputation, political connections have a negative effect on company reputation, financial performance has a positive effect on company reputation, tax aggressiveness has a positive effect on company reputation, moderation of tax aggressiveness weakens the effect of corporate social responsibility on reputation. firms, moderation of tax aggressiveness strengthens the effect of political connections on corporate reputation, and moderation of tax aggressiveness strengthens the effect of financial performance on corporate reputation.","PeriodicalId":447299,"journal":{"name":"Jurnal Akuntansi Manajerial (Managerial Accounting Journal)","volume":"101 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116927365","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Companies that manage their resources optimally can be seen from the achievement of profits in accordance with predetermined targets. This shows that the company's financial performance is experiencing positive profit growth so that it is able to compete with other companies in the same business sector. The samples taken are companies active in the fields of e-commerce, information technology, and the consumer goods industry which are listed on the Indonesia Stock Exchange (IDX) with a time span of 4 years, namely from 2019-2022. With the method of determining the sample using a purposive method. The sample used in this study was 30 companies with various considerations according to the criteria for sampling. The results of this study using regression analysis accompanied by path analysis, especially testing the intervening variables which show that Competing Strategy has a significant negative effect on Profit Movements. Audit Committee Support has no significant and negative effect on Profit Movements. Profit movement has no significant effect on market reaction. Profit movement is unable to mediate the relationship between competitive strategy and market reaction. Profit movement is unable to mediate the relationship between Audit Committee Support to Market Reaction.
{"title":"Pengaruh Strategi Berkompetisi dan Dukungan Komite Audit terhadap Pergerakan Laba serta Dampaknya terhadap Reaksi Pasar","authors":"Kiko Armenita Julito, Sihar Tambun, Eva Reviana","doi":"10.52447/jam.v8i1.6929","DOIUrl":"https://doi.org/10.52447/jam.v8i1.6929","url":null,"abstract":"Companies that manage their resources optimally can be seen from the achievement of profits in accordance with predetermined targets. This shows that the company's financial performance is experiencing positive profit growth so that it is able to compete with other companies in the same business sector. The samples taken are companies active in the fields of e-commerce, information technology, and the consumer goods industry which are listed on the Indonesia Stock Exchange (IDX) with a time span of 4 years, namely from 2019-2022. With the method of determining the sample using a purposive method. The sample used in this study was 30 companies with various considerations according to the criteria for sampling. The results of this study using regression analysis accompanied by path analysis, especially testing the intervening variables which show that Competing Strategy has a significant negative effect on Profit Movements. Audit Committee Support has no significant and negative effect on Profit Movements. Profit movement has no significant effect on market reaction. Profit movement is unable to mediate the relationship between competitive strategy and market reaction. Profit movement is unable to mediate the relationship between Audit Committee Support to Market Reaction.","PeriodicalId":447299,"journal":{"name":"Jurnal Akuntansi Manajerial (Managerial Accounting Journal)","volume":"141 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133048605","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The impact of liquidity and cash flow operations on firm value and on the accuracy of stock predictions is the goal of this research. This study also examines the impact of liquidity and cash flow operations on the accuracy of stock predictions through firm value. The research sample consisted of 40 companies listed on the Indonesia Stock Exchange in 2019-2021 in the food and beverage and information technology sectors. The research model was tested by path analysis, using Stata software to test the direct and indirect effects. The results of the study prove that liquidity has a positive and significant effect on firm value. Cash flow operations have no effect and are negative on company value. The accuracy of stock predictions has a positive and significant effect on firm value. Liquidity has a positive and significant effect on the accuracy of stock predictions. Cash flow operations have no positive effect on the accuracy of stock predictions. Firm value is able to mediate a positive and significant relationship between liquidity and the accuracy of stock predictions. Firm value is not able to mediate and there is a negative relationship between cash flow operations and the accuracy of stock predictions.
{"title":"Pengaruh Likuiditas Dan Cash Flow Operation Terhadap Nilai Perusahaan serta dampaknya Terhadap Ketepatan Prediksi Saham","authors":"R. Sitorus, Donny Syahputra","doi":"10.52447/jam.v8i1.6975","DOIUrl":"https://doi.org/10.52447/jam.v8i1.6975","url":null,"abstract":"The impact of liquidity and cash flow operations on firm value and on the accuracy of stock predictions is the goal of this research. This study also examines the impact of liquidity and cash flow operations on the accuracy of stock predictions through firm value. The research sample consisted of 40 companies listed on the Indonesia Stock Exchange in 2019-2021 in the food and beverage and information technology sectors. The research model was tested by path analysis, using Stata software to test the direct and indirect effects. The results of the study prove that liquidity has a positive and significant effect on firm value. Cash flow operations have no effect and are negative on company value. The accuracy of stock predictions has a positive and significant effect on firm value. Liquidity has a positive and significant effect on the accuracy of stock predictions. Cash flow operations have no positive effect on the accuracy of stock predictions. Firm value is able to mediate a positive and significant relationship between liquidity and the accuracy of stock predictions. Firm value is not able to mediate and there is a negative relationship between cash flow operations and the accuracy of stock predictions.","PeriodicalId":447299,"journal":{"name":"Jurnal Akuntansi Manajerial (Managerial Accounting Journal)","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114502161","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to examine the effect of profitability, capital structure, corporate social responsibility and firm size on firm value. The independent variables used are profitability, capital structure, corporate social responsibility and company size. While the dependent variable used is the value of the company. The population in this study are manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX) in the 2015-2019 period. Samples were collected using purposive sampling method. A total of 20 companies were determined as samples. The analytical method of this study uses panel data regression. The results of this study indicate that profitability, capital structure and corporate social responsibility have a negative and insignificant effect on firm value. Meanwhile, firm size has a positive and significant effect on firm value.
{"title":"Pengaruh Profitabilitas, Struktur Modal, Tanggungjawab Sosial Perusahaan, dan Ukuran Perusahaan terhadap Nilai Perusahaan","authors":"Yoseph Kowawin, Alfonsus Rodriques Suninono","doi":"10.52447/jam.v7i2.6791","DOIUrl":"https://doi.org/10.52447/jam.v7i2.6791","url":null,"abstract":"This study aims to examine the effect of profitability, capital structure, corporate social responsibility and firm size on firm value. The independent variables used are profitability, capital structure, corporate social responsibility and company size. While the dependent variable used is the value of the company. The population in this study are manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX) in the 2015-2019 period. Samples were collected using purposive sampling method. A total of 20 companies were determined as samples. The analytical method of this study uses panel data regression. The results of this study indicate that profitability, capital structure and corporate social responsibility have a negative and insignificant effect on firm value. Meanwhile, firm size has a positive and significant effect on firm value.","PeriodicalId":447299,"journal":{"name":"Jurnal Akuntansi Manajerial (Managerial Accounting Journal)","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114044577","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This article proves the effect of the Use of E-Form and Tax Education on Taxpayer Compliance of E-commerce Businessmen moderated by Tax Supervision. The results tested, the effect of using e-forms and Tax Education on Taxpayer Compliance of E-commerce Businessmen. The sample of this research is 220 respondents from the E-commerce Businessmen. The analysis uses Structural Equation Modeling to test this research model. Next, examine the effect of the Effect of E-Form Use and Tax Education on Taxpayer Compliance of E-commerce Businesses moderated by Tax Supervision. The results of the study prove that Tax Education has proven to have an impact on E-commerce Business Taxpayer Compliance. Then, Moderation of Tax Supervision on Taxation Education proved to have an effect on E-commerce Business Taxpayer Compliance. The results of this study recommend that creating E-commerce Businessman Taxpayer Compliance in individuals is to have adequate Tax Education within the Taxpayer.
{"title":"Moderasi Pengawasan Perpajakan atas Pengaruh Penggunaan E-Form dan Edukasi Perpajakan Terhadap Kepatuhan Wajib Pajak Pebisnis E-Commerce","authors":"Rio Johan Putra, Mei Welensya Br Simatupang","doi":"10.52447/jam.v7i2.6792","DOIUrl":"https://doi.org/10.52447/jam.v7i2.6792","url":null,"abstract":"This article proves the effect of the Use of E-Form and Tax Education on Taxpayer Compliance of E-commerce Businessmen moderated by Tax Supervision. The results tested, the effect of using e-forms and Tax Education on Taxpayer Compliance of E-commerce Businessmen. The sample of this research is 220 respondents from the E-commerce Businessmen. The analysis uses Structural Equation Modeling to test this research model. Next, examine the effect of the Effect of E-Form Use and Tax Education on Taxpayer Compliance of E-commerce Businesses moderated by Tax Supervision. The results of the study prove that Tax Education has proven to have an impact on E-commerce Business Taxpayer Compliance. Then, Moderation of Tax Supervision on Taxation Education proved to have an effect on E-commerce Business Taxpayer Compliance. The results of this study recommend that creating E-commerce Businessman Taxpayer Compliance in individuals is to have adequate Tax Education within the Taxpayer.","PeriodicalId":447299,"journal":{"name":"Jurnal Akuntansi Manajerial (Managerial Accounting Journal)","volume":"48 23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132215893","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study proves whether the clarity of budget targets and organizational commitment have an influence on the managerial performance of ASN. In addition, it is also to test whether the variables of budget clarity and organizational commitment to the managerial performance of ASN can moderate servant leadership. The population and samples selected in this study were the Parks and Urban Forests Sub-dept. in all areas of DKI Jakarta. The questionnaires which were distributed to the Sub-Department of Parks and Urban Forests in all areas of DKI Jakarta were 50 copies per area, so the total of all copies was 250 copies. The software used is SmartPLS (Partial Least Square). The results of hypothesis testing in this study found that budget target clarity has a positive effect on ASN managerial performance, organizational commitment has a positive effect on ASN managerial performance, the influence of servant leadership on ASN managerial performance has a positive and significant effect, servant leadership weakens the influence of budget target clarity on ASN managerial performance. , servant leadership moderation is not able to strengthen the effect of organizational commitment on the managerial performance of ASN. To prevent such a situation, government agencies should be able to improve servant leadership so as to make ASN have a commitment, because ASN who have a commitment will have optimal performance.
{"title":"Pengaruh Kejelasan Anggaran dan Komitmen Organisasi terhadap Kinerja Manajerial ASN dengan Servant Leadership Sebagai Variabel Moderating","authors":"Ajeng Wijayanti, Afifah Rahmawati","doi":"10.52447/jam.v7i2.6793","DOIUrl":"https://doi.org/10.52447/jam.v7i2.6793","url":null,"abstract":"This study proves whether the clarity of budget targets and organizational commitment have an influence on the managerial performance of ASN. In addition, it is also to test whether the variables of budget clarity and organizational commitment to the managerial performance of ASN can moderate servant leadership. The population and samples selected in this study were the Parks and Urban Forests Sub-dept. in all areas of DKI Jakarta. The questionnaires which were distributed to the Sub-Department of Parks and Urban Forests in all areas of DKI Jakarta were 50 copies per area, so the total of all copies was 250 copies. The software used is SmartPLS (Partial Least Square). The results of hypothesis testing in this study found that budget target clarity has a positive effect on ASN managerial performance, organizational commitment has a positive effect on ASN managerial performance, the influence of servant leadership on ASN managerial performance has a positive and significant effect, servant leadership weakens the influence of budget target clarity on ASN managerial performance. , servant leadership moderation is not able to strengthen the effect of organizational commitment on the managerial performance of ASN. To prevent such a situation, government agencies should be able to improve servant leadership so as to make ASN have a commitment, because ASN who have a commitment will have optimal performance.","PeriodicalId":447299,"journal":{"name":"Jurnal Akuntansi Manajerial (Managerial Accounting Journal)","volume":"119 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116384894","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Currently the world is entering an era of revolution where there are a lot of developments in various fields including information technology and the economy seen from all sectors of work that are already using more sophisticated technology, there are various technologies that are used to help make work easier today, just as an accountant has many using computers to help make their work easier as well as various uncertainties faced by companies are factors that encourage companies to invest in information technology. Likewise in the field of accounting, information technology is very important in supporting the process of making financial reports. One of the qualified accounting application programs. Technology also helps an accountant obtain a variety of information that can be used. When viewed from technology acceptance, it describes how users accept and adopt certain technologies. One of the most prominent is the Technology Acceptance Model (TAM) as a form of acceptance of information technology in the world of accountants.
{"title":"Pengaruh pemahaman technology acceptance model dan pemahaman etika profesi akuntan terhadap komitmen menjadi akuntan profesional dengan penguasaan teknologi informasi sebagai variabel moderating","authors":"K. Subekti, Sahiddah Sahidah","doi":"10.52447/jam.v7i2.6794","DOIUrl":"https://doi.org/10.52447/jam.v7i2.6794","url":null,"abstract":"Currently the world is entering an era of revolution where there are a lot of developments in various fields including information technology and the economy seen from all sectors of work that are already using more sophisticated technology, there are various technologies that are used to help make work easier today, just as an accountant has many using computers to help make their work easier as well as various uncertainties faced by companies are factors that encourage companies to invest in information technology. Likewise in the field of accounting, information technology is very important in supporting the process of making financial reports. One of the qualified accounting application programs. Technology also helps an accountant obtain a variety of information that can be used. When viewed from technology acceptance, it describes how users accept and adopt certain technologies. One of the most prominent is the Technology Acceptance Model (TAM) as a form of acceptance of information technology in the world of accountants.","PeriodicalId":447299,"journal":{"name":"Jurnal Akuntansi Manajerial (Managerial Accounting Journal)","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127907373","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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