Article Per Year (5 Year)
p-Index From 2019 - 2024
0.444
P-Index
This Author published in this journals
All Journal AKUNTABILITAS
Syahril Hasan
STIE Balikpapan
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Faktor-Faktor Yang Mempengaruhi Penerapan Standar Akuntansi Pemerintahan (SAP) Berbasis Akrual Anita De Grave; Syahril Hasan
Akuntabilitas Vol 15, No 2 (2022)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v15i2.25475

Abstract

This study aimed at determining how the effect of the variabels of human resources’ quality, organizational commitment, and SIPKD on the implementation of accrual-based Government Accounting Standards in the Government of Balikpapan City district both partially and simultaneously. The population of the unit of analysis in this study was 18 official governments in Balikpapan City. The sampling was through the purposive sampling technique with total respondents of 72 people. The data collection was conducted through a questionnaire and the measurement was conducted through a Likert scale. The results of this study are partial, the variabel of the quality of human resources, organizational commitment, and SIPKD significantly affected the implementation of accrual-based Government Accounting Standards in the Government of Balikpapan City. Simultaneously, the quality of human resources, organizational commitment, and SIPKD significantly affected the implementation of accrual-based Government Accounting Standards in the Government of Balikpapan City.
Co-Authors Achmad Sutanto Anita De Grave Baso Intang Sappaile Djoko Widagdo Prastyadi Wibawa Rahayu Yenny Anggreini Sarumaha