Narulita, Friska Dhea (2025) Pengaruh Kompetensi Mahasiswa Akuntansi dan Pemanfaatan Teknologi Informasi terhadap Kualitas Laporan Keuangan (Studi pada Universitas 17 Agustus 1945 Surabaya). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi mahasiswa akuntansi dan pemanfaatan teknologi informasi terhadap kualitas laporan keuangan di kalangan mahasiswa Program Studi Akuntansi Universitas 17 Agustus 1945 Surabaya. Penelitian ini menggunakan pendekatan kuantitatif dengan instrumen kuesioner berbasis skala Likert. Populasi penelitian terdiri dari 422 mahasiswa aktif dari angkatan 2022–2024, dan sampel ditentukan menggunakan sampling purposif, menghasilkan 85 responden. Data primer diperoleh melalui penyebaran kuesioner, sedangkan analisis data dilakukan menggunakan regresi linier berganda dengan bantuan SPSS versi 26. Hasil penelitian menunjukkan bahwa kompetensi mahasiswa akuntansi memiliki pengaruh positif dan signifikan terhadap kualitas laporan keuangan. Hal ini dibuktikan dengan nilai signifikansi 0.000 < 0.05 dan nilai t sebesar 4.379 > 1.644. Penggunaan teknologi informasi juga memiliki pengaruh positif dan signifikan, dengan nilai signifikansi 0.008 < 0.05 dan nilai t sebesar 2.730 > 1.644. Secara bersamaan, kompetensi mahasiswa akuntansi dan pemanfaatan teknologi informasi memiliki pengaruh yang signifikan terhadap kualitas laporan keuangan, sebagaimana ditunjukkan oleh nilai signifikansi uji F sebesar 0,000 < 0,05 dan nilai F sebesar 42,825 > 3,108. Temuan ini menunjukkan bahwa semakin tinggi tingkat kompetensi mahasiswa dan semakin optimal penggunaan teknologi informasi, semakin baik kualitas laporan keuangan yang dihasilkan. Studi ini berkontribusi dalam memperkuat pemahaman tentang pentingnya menggabungkan keterampilan teknis dan penggunaan teknologi dalam proses pembelajaran akuntansi. Implikasi praktis dari studi ini diharapkan dapat menjadi bahan evaluasi bagi perguruan tinggi dalam meningkatkan kualitas pembelajaran, terutama dalam aspek praktik akuntansi dan integrasi teknologi informasi. Kata kunci: kompetensi mahasiswa akuntansi, teknologi informasi, kualitas laporan keuangan.
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | kompetensi mahasiswa akuntansi, teknologi informasi, kualitas laporan keuangan. |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
| Depositing User: | 1222200077 Friska Dhea Narulita |
| Date Deposited: | 09 Jul 2026 02:07 |
| Last Modified: | 09 Jul 2026 02:07 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/43940 |
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