@thesis{thesis,
		author={Ngan  Angelia Wirawan},
		title ={Pengaruh Kecanggihan Teknologi Informasi dan Kemampuan Pengguna Terhadap Kualitas Informasi Akuntansi dengan Etika Pengguna Sebagai Variabel Moderasi},
		year={2023},
		url={http://eprints.perbanas.ac.id/10438/},
		abstract={This study aims to analyze and determine the factors that influence the quality of accounting information moderated by user ethics variables. The factors used in this study are the sophistication of information technology and the ability of users as exogenous variables, the quality of accounting information as endogenous variables and user ethics as moderating variables. The research method used is a quantitative research method with primary data obtained from questionnaire data measured using a Likert scale ranging from 1-7.
The population in this study were staff or employees of PT Wings Surya in Surabaya. The sampling method used in this study was a purposive sampling method, in order to obtain 110 samples of staff or employees from PT Wings Surya in Surabaya. The research data was collected using a questionnaire which was then analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM) with WarpPLS 7.0 software.
The results of this study state that information technology sophistication has a positive and significant effect on the quality of accounting information, user skills have a positive and significant effect on the quality of accounting information, user ethics is not able to moderate the effect of information technology sophistication on the quality of accounting information, user ethics is able to moderate the effect of user skills on quality of accounting information.
Keywords: Accounting Information Quality, Information Technology Sophistication, User Capability, User Ethics}
		}