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All Journal Media Mahardhika JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) TRIDARMA: Pengabdian Kepada Masyarakat (PkM) Community Development Journal: Jurnal Pengabdian Masyarakat
ARIF, ROCHMAN
Program Studi Akuntansi Universitas Islam Lamongan
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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Journal : Media Mahardhika

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FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL Rochman Arif
Media Mahardhika Vol. 18 No. 3 (2020): May 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v18i3.176

Abstract

The purpose of this research is to test and analyze the influence of human resource variables, supporting devices, leadership styles, organizational commitments and information technology to implement SAP-based accruals in the government of Lamongan Regency. This research was conducted in Lamongan Regency sample in this study as much as 97 respondents consisting of 36 SKPD in Lamongan Regency. Data analysis tools in this study use multiple linear regression analyses , use SPSS App version 20 help. The results of this study showed that the variables of human resources, supporting devices, leadership styles, organizational commitments and information technology to influence the implementation of SAP-based accruals in the government environment of Lamongan Regency. Simultaneously human resources, supporting devices, leadership styles, organizational commitments and information technology in the implementation of the positive effect of SAP based on accruals in the government environment of Lamongan Regency.
Co-Authors Ahmad Faisol Istanti Dwi Agustina Rosyad, Sabilar