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Factors Affecting the Success of Accrual-Based Accounting Implementation in the Sidoarjo Regency Government Rizky Eka Tamara; Sarwenda Biduri
Indonesian Journal of Law and Economics Review Vol 11 (2021): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2470.131 KB) | DOI: 10.21070/ijler.2021.V11.704

Abstract

This study aims to analyze the factors that influence the success of the implementation of accrual-based accounting in the Sidoarjo Regency Government (Study on the Sidoarjo Regency Government). The sampling method used is the Slovin formula. The sample in this study amounted to 114 samples. The data used is primary data. The data analysis method used in this study is Multiple Linear Regression with SPSS 23. The results of this study indicate that human resource expertise has an effect on the success of accrual-based accounting implementation in the Sidoarjo Regency Government. The quality of technology and information systems affect the success of the implementation of accrual-based accounting in the Sidoarjo Regency Government. Organizational commitment affects the success of accrual-based accounting implementation in the Sidoarjo Regency Government. Organizational culture influences the success of accrual-based accounting implementation in the Sidoarjo Regency Government.
Factors Affecting the Successful Implementation of Accrual-Based Accounting in the Sidoarjo Regency Government Rizky Eka Tamara; Sarwenda Biduri
Indonesian Journal of Public Policy Review Vol 15 (2021): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2470.131 KB) | DOI: 10.21070/ijppr.v15i0.1148

Abstract

This study aims to analyze the factors that influence the success of the implementation of accrual-based accounting in the Sidoarjo Regency Government (Study on the Sidoarjo Regency Government). The sampling method used is the Slovin formula. The sample in this study amounted to 114 samples. The data used is primary data. The data analysis method used in this study is Multiple Linear Regression with SPSS 23. The results of this study indicate that human resource expertise influences the success of accrual-based accounting implementation in the Sidoarjo Regency Government. The quality of technology and information systems affects the success of accrual-based accounting implementation in the Sidoarjo Regency Government. Organizational commitment affects the success of accrual-based accounting implementation in the Sidoarjo Regency Government. Organizational culture influences the success of accrual-based accounting implementation in the Sidoarjo Regency Government.