{"id":"https://openalex.org/W4393133840","doi":"https://doi.org/10.26487/akrual.v16i2.25613","title":"Pengaruh Keterlibatan Pemakai dan Kemampuan Teknik Personal terhadap Kinerja Sistem Informasi Akuntansi dengan Work From Home sebagai Variabel Moderasi","display_name":"Pengaruh Keterlibatan Pemakai dan Kemampuan Teknik Personal terhadap Kinerja Sistem Informasi Akuntansi dengan Work From Home sebagai Variabel Moderasi","publication_year":2023,"publication_date":"2023-07-31","ids":{"openalex":"https://openalex.org/W4393133840","doi":"https://doi.org/10.26487/akrual.v16i2.25613"},"language":"id","primary_location":{"id":"doi:10.26487/akrual.v16i2.25613","doi":"https://doi.org/10.26487/akrual.v16i2.25613","is_oa":true,"landing_page_url":"http://dx.doi.org/10.26487/akrual.v16i2.25613","pdf_url":"https://journal.unhas.ac.id/index.php/akrual/article/view/25613/10830","source":{"id":"https://openalex.org/S5406970336","display_name":"Akrual Jurnal Bisnis dan Akuntansi Kontemporer","issn_l":"1979-1712","issn":["1979-1712","2829-0615"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315277","host_organization_name":"Hasanuddin University","host_organization_lineage":["https://openalex.org/P4310315277"],"host_organization_lineage_names":["Hasanuddin University"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Akrual: Jurnal Bisnis dan Akuntansi Kontemporer","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://journal.unhas.ac.id/index.php/akrual/article/view/25613/10830","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5094234236","display_name":"Ellen Eleonora Patebong","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I98301867","display_name":"Hasanuddin University","ror":"https://ror.org/00da1gf19","country_code":"ID","type":"education","lineage":["https://openalex.org/I98301867"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ellen Eleonora Patebong","raw_affiliation_strings":["Universitas Hasanuddin"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Hasanuddin","institution_ids":["https://openalex.org/I98301867"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5032002375","display_name":"Mediaty Mediaty","orcid":"https://orcid.org/0000-0003-1278-6402","observed_orcids":["https://orcid.org/0000-0003-1278-6402","https://orcid.org/0000-0003-3314-4900"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Mediaty Mediaty","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5004963648","display_name":"Darwis Said","orcid":"https://orcid.org/0000-0001-5843-6884","observed_orcids":["https://orcid.org/0000-0001-5843-6884"]},"institutions":[{"id":"https://openalex.org/I98301867","display_name":"Hasanuddin University","ror":"https://ror.org/00da1gf19","country_code":"ID","type":"education","lineage":["https://openalex.org/I98301867"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Darwis Said","raw_affiliation_strings":["Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Hasanuddin 1,2,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Hasanuddin 1,2,","institution_ids":["https://openalex.org/I98301867"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":"155","last_page":"162"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10068","display_name":"Technology Adoption and User Behaviour","score":0.7006999850273132,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10068","display_name":"Technology Adoption and User Behaviour","score":0.7006999850273132,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11734","display_name":"Decision Support System Applications","score":0.2312999963760376,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11938","display_name":"ERP Systems Implementation and Impact","score":0.01759999990463257,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/user-participation","display_name":"user participation","score":0.7760000228881836},{"id":"https://openalex.org/keywords/personal-technical-skills","display_name":"personal technical skills","score":0.7649999856948853},{"id":"https://openalex.org/keywords/accounting-information-system-performance","display_name":"accounting information system performance","score":0.9599999785423279},{"id":"https://openalex.org/keywords/working-from-home","display_name":"working from home","score":0.9829999804496765},{"id":"https://openalex.org/keywords/remote-work","display_name":"remote work","score":0.6759999990463257},{"id":"https://openalex.org/keywords/moderating-effect","display_name":"moderating effect","score":0.7080000042915344}],"concepts":[{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.4406173527240753}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.26487/akrual.v16i2.25613","doi":"https://doi.org/10.26487/akrual.v16i2.25613","is_oa":true,"landing_page_url":"http://dx.doi.org/10.26487/akrual.v16i2.25613","pdf_url":"https://journal.unhas.ac.id/index.php/akrual/article/view/25613/10830","source":{"id":"https://openalex.org/S5406970336","display_name":"Akrual Jurnal Bisnis dan Akuntansi Kontemporer","issn_l":"1979-1712","issn":["1979-1712","2829-0615"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315277","host_organization_name":"Hasanuddin University","host_organization_lineage":["https://openalex.org/P4310315277"],"host_organization_lineage_names":["Hasanuddin University"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Akrual: Jurnal Bisnis dan Akuntansi Kontemporer","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.26487/akrual.v16i2.25613","doi":"https://doi.org/10.26487/akrual.v16i2.25613","is_oa":true,"landing_page_url":"http://dx.doi.org/10.26487/akrual.v16i2.25613","pdf_url":"https://journal.unhas.ac.id/index.php/akrual/article/view/25613/10830","source":{"id":"https://openalex.org/S5406970336","display_name":"Akrual Jurnal Bisnis dan Akuntansi Kontemporer","issn_l":"1979-1712","issn":["1979-1712","2829-0615"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315277","host_organization_name":"Hasanuddin University","host_organization_lineage":["https://openalex.org/P4310315277"],"host_organization_lineage_names":["Hasanuddin University"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Akrual: Jurnal Bisnis dan Akuntansi Kontemporer","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/8","score":0.7825999855995178,"display_name":"Decent work and economic growth"}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4393133840.pdf","grobid_xml":"https://content.openalex.org/works/W4393133840.grobid-xml"},"referenced_works_count":7,"referenced_works":["https://openalex.org/W2036389121","https://openalex.org/W2808402614","https://openalex.org/W2992754443","https://openalex.org/W3042849771","https://openalex.org/W3118135745","https://openalex.org/W3168263803","https://openalex.org/W3197247398"],"related_works":["https://openalex.org/W7216913875","https://openalex.org/W4390991270","https://openalex.org/W2918764315","https://openalex.org/W7217366646","https://openalex.org/W2955033992","https://openalex.org/W2994921590","https://openalex.org/W3107455155","https://openalex.org/W4401932193","https://openalex.org/W4411778265","https://openalex.org/W4400266139"],"abstract_inverted_index":{"Penelitian":[0,29],"ini":[1,30],"bertujuan":[2],"untuk":[3],"menguji":[4],"dan":[5,11,36,60,78,97],"menganalisis":[6],"pengaruh":[7],"dari":[8],"keterlibatan":[9,76,95],"pemakai":[10,77,96],"kemampuan":[12,79,98],"teknik":[13,80,99],"personal":[14,81,100],"terhadap":[15,84,101],"kinerja":[16,85,102],"Sistem":[17],"Informasi":[18],"Akuntansi":[19],"(SIA)":[20],"dengan":[21,50],"Work":[22],"From":[23],"Home":[24],"(WFH)":[25],"sebagai":[26],"variabel":[27],"moderasi.":[28],"dilaksanakan":[31],"di":[32],"Badan":[33],"Pengawasan":[34],"Keuangan":[35],"Pembangunan":[37],"(BPKP)":[38],"Perwakilan":[39],"Sulawesi":[40],"Selatan.":[41],"Teknik":[42],"pengumpulan":[43,52],"sampel":[44],"yang":[45,56],"digunakan":[46],"adalah":[47],"purposive":[48],"sampling":[49],"metode":[51],"data":[53,63],"menggunakan":[54,64],"kuesioner":[55],"dibagikan":[57],"kepada":[58],"responden":[59],"uji":[61],"analisis":[62],"Structural":[65],"Equation":[66],"Model":[67],"Partial":[68],"Least":[69],"Square":[70],"(SEM-PLS).":[71],"Hasil":[72],"penelitian":[73],"menemukan":[74],"bahwa":[75],"berpengaruh":[82,90],"positif":[83],"SIA":[86],"serta":[87],"WFH":[88],"tidak":[89,92],"atau":[91],"dapat":[93],"memperkuat":[94],"SIA.":[103]},"counts_by_year":[],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2024-03-25T00:00:00"}