Yulianto, Andika and , Dr. Erma Setiawati, MM.,CA (2018) Pengaruh Kompetensi Sumber Daya Manusia, Komitmen Organisasi, Pemanfaatan Teknologi Informasi, Dan Penerapan Sistem Pengendalian Intern Terhadap Implementasi Standar Akuntansi Pemerintah Berbasis Akrual (Studi Empiris Pada Badan Pengelola Keuangan Dan Aset Daerah Provinsi Jawa Tengah). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This study aims to determine the Influence of Human Resource Competencies, Organizational Commitment, Information Technology Utilization, and Implementation of Internal Control Systems on the Implementation of Accrual-Based Government Accounting Standards. The approach used in this study is a quantitative approach. This research was conducted at the Central Java Province Financial and Asset Management Agency. The number of samples taken by 60 employees. This study uses convinience sampling. Data was collected by questionnaire method. The data analysis technique used is Multiple Linear Regression. The results of this study indicate that the application of internal control systems has a significant effect on the implementation of accrual-based government accounting standards, while human resource competencies, organizational commitment and information technology utilization do not affect the quality of local government financial reports.
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Human Resource Competence, Organizational Commitment, Information Technology Utilization, Implementation of Internal Control Systems, Implementation of Accrual Based Government Accounting Standards. |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ANDIKA YULIANTO |
| Date Deposited: | 14 Nov 2018 10:11 |
| Last Modified: | 05 Apr 2019 00:39 |
| URI: | http://eprints.ums.ac.id/id/eprint/69085 |
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