TEKONOLOGI INFORMASI, SUMBER DAYA MANUSIA, KOMITMEN DAN KOMUNIKASI TERHADAP KESIAPAN IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL
The purpose of this study is to determine the effect of information technology, human resources, commitment, and communication to the promptness of the implementation accrual based government accounting standards in Bandung City Government, either simultaneously or partially. The population is the O...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Universitas Pasundan
2017-04-01
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| Series: | Jurnal Riset Akuntansi Kontemporer |
| Online Access: | https://journal.unpas.ac.id/index.php/jrak/article/view/363 |
| _version_ | 1828779075326443520 |
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| author | Annisa Intan Pratiwi Sri Rahayu Djusnimar Zutilisna |
| author_facet | Annisa Intan Pratiwi Sri Rahayu Djusnimar Zutilisna |
| author_sort | Annisa Intan Pratiwi |
| collection | DOAJ |
| description | The purpose of this study is to determine the effect of information technology, human resources, commitment, and communication to the promptness of the implementation accrual based government accounting standards in Bandung City Government, either simultaneously or partially. The population is the Office of Financial and Assets Management of Bandung City Government. Sampling method used is a saturated sample, as many as 80 respondents. The hypothesis were tested using multiple linear regression analysis. The results showed that information technology, human resources, commitment, and communication have significant effect to the promptness of the implementation accrual based government accounting standards in Bandung City Government simultaneosly. Partially, the information technology, human resources, and communication have positive while commitment does not have significant effect to the promptness of the implementation accrual-based government accounting standard in Bandung City Government. |
| first_indexed | 2024-12-11T16:54:54Z |
| format | Article |
| id | doaj.art-bc66b97e71fd49359f9f132231479088 |
| institution | Directory Open Access Journal |
| issn | 2088-5091 |
| language | English |
| last_indexed | 2024-12-11T16:54:54Z |
| publishDate | 2017-04-01 |
| publisher | Universitas Pasundan |
| record_format | Article |
| series | Jurnal Riset Akuntansi Kontemporer |
| spelling | doaj.art-bc66b97e71fd49359f9f1322314790882022-12-22T00:57:59ZengUniversitas PasundanJurnal Riset Akuntansi Kontemporer2088-50912017-04-019171110.23969/jrak.v9i1.363363TEKONOLOGI INFORMASI, SUMBER DAYA MANUSIA, KOMITMEN DAN KOMUNIKASI TERHADAP KESIAPAN IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUALAnnisa Intan PratiwiSri RahayuDjusnimar ZutilisnaThe purpose of this study is to determine the effect of information technology, human resources, commitment, and communication to the promptness of the implementation accrual based government accounting standards in Bandung City Government, either simultaneously or partially. The population is the Office of Financial and Assets Management of Bandung City Government. Sampling method used is a saturated sample, as many as 80 respondents. The hypothesis were tested using multiple linear regression analysis. The results showed that information technology, human resources, commitment, and communication have significant effect to the promptness of the implementation accrual based government accounting standards in Bandung City Government simultaneosly. Partially, the information technology, human resources, and communication have positive while commitment does not have significant effect to the promptness of the implementation accrual-based government accounting standard in Bandung City Government.https://journal.unpas.ac.id/index.php/jrak/article/view/363 |
| spellingShingle | Annisa Intan Pratiwi Sri Rahayu Djusnimar Zutilisna TEKONOLOGI INFORMASI, SUMBER DAYA MANUSIA, KOMITMEN DAN KOMUNIKASI TERHADAP KESIAPAN IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL Jurnal Riset Akuntansi Kontemporer |
| title | TEKONOLOGI INFORMASI, SUMBER DAYA MANUSIA, KOMITMEN DAN KOMUNIKASI TERHADAP KESIAPAN IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL |
| title_full | TEKONOLOGI INFORMASI, SUMBER DAYA MANUSIA, KOMITMEN DAN KOMUNIKASI TERHADAP KESIAPAN IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL |
| title_fullStr | TEKONOLOGI INFORMASI, SUMBER DAYA MANUSIA, KOMITMEN DAN KOMUNIKASI TERHADAP KESIAPAN IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL |
| title_full_unstemmed | TEKONOLOGI INFORMASI, SUMBER DAYA MANUSIA, KOMITMEN DAN KOMUNIKASI TERHADAP KESIAPAN IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL |
| title_short | TEKONOLOGI INFORMASI, SUMBER DAYA MANUSIA, KOMITMEN DAN KOMUNIKASI TERHADAP KESIAPAN IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL |
| title_sort | tekonologi informasi sumber daya manusia komitmen dan komunikasi terhadap kesiapan implementasi standar akuntansi pemerintahan berbasis akrual |
| url | https://journal.unpas.ac.id/index.php/jrak/article/view/363 |
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