Fadjar Harimurti Universitas Slamet Riyadi Surakarta
Dewi Saptantinah Puji Astuti Universitas Slamet Riyadi Surakarta
DOI: https://doi.org/10.24843/JIAB.2016.v11.i02.p04
Abstract
This study aims (1) to analyze the effect of computer anxiety in using accounting software towards the last users’ skill (2) to analyze the effect of computer anxiety in using accounting software towards the last users’ skill by using internal locus of control as a moderating variable. The population of the study is all students of the economics faculty majoring in accounting at UNISRI Surakarta.
This study uses 46 students as samples who has met the purposive criterias such as they are taking computer accounting course on odd semester of the academic year 2015/2016. Hypothesis was tested using regression analysis with absolute residual. The results show that (1) computer anxiety in using accounting software has negative affect towards the last users’skill (students of accounting program in economics faculty of UNISRI Surakarta). (2) internal locus of control moderates the effect of computer anxiety in using accounting software towards end user skill (students of accounting program in economics faculty of UNISRI Surakarta).
In the ever-evolving digital landscape, computer skills have become crucial, particularly in fields such as accounting. However, individuals may experience computer anxiety, which can hinder their ability to effectively utilize accounting software.
This study aims to explore the influence of computer anxiety on the skill levels of computer users, specifically focusing on students majoring in accounting at UNISRI Surakarta. Additionally, we will investigate the role of internal locus of control as a moderating variable in this relationship.
Understanding Computer Anxiety
Computer anxiety refers to the uneasiness, fear, or apprehension individuals experience when interacting with computers or using computer-based software. It is often rooted in unfamiliarity, lack of confidence, or concerns about making errors while operating technology. In the context of accounting, where precise and accurate data handling is vital, computer anxiety can significantly impact users’ skill levels.
For this research, a sample of 46 students from the economics faculty majoring in accounting at UNISRI Surakarta was selected. These students were enrolled in the computer accounting course during the odd semester of the academic year 2015/2016. The researchers employed regression analysis with absolute residual to test the hypotheses.
Findings: The Effect of Computer Anxiety on Users’ Skill
The results revealed a noteworthy relationship between computer anxiety and users’ skill levels in utilizing accounting software. Specifically, it was found that computer anxiety has a negative effect on the skill development of accounting students at UNISRI Surakarta. These findings emphasize the significance of addressing and mitigating computer anxiety to enhance students’ proficiency in using technology for accounting purposes.
In addition to exploring the direct impact of computer anxiety on skill levels, this study examined the moderating role of internal locus of control. Internal locus of control refers to an individual’s belief in their ability to control events and outcomes in their lives.
The findings suggest that internal locus of control can influence the relationship between computer anxiety and skill development. Further analysis indicated that individuals with a stronger internal locus of control exhibited better skill levels, even in the presence of computer anxiety.
Understanding the influence of computer anxiety on users’ skill levels provides valuable insights for educators, policymakers, and organizations aiming to improve digital literacy. To alleviate computer anxiety and enhance skill development, it is essential to incorporate effective interventions and training programs.
Strategies such as providing comprehensive technology education, offering support systems, and creating a positive learning environment can help individuals overcome computer anxiety and develop proficient computer skills.
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