Jurnal Akuntansi dan Keuangan Indonesia
Vol 15, No 1 (2018)

MODEL REKAYASA PERILAKU MENGGUNAKAN INFORMASI AKUNTANSI BERBASIS AKRUAL PADA ORGANISASI PEMERINTAH

Agriyanto, Ratno ( Universitas Islam Negeri Walisongo)



Article Info

Publish Date
30 Jun 2018

Abstract

This study uses the theory of planned behavior, cognitive theory and theory of expectation to test the determinants of behavior using accrual basis accounting information. This study uses 147 respondents of local government financial managers in Semarang City and Banyumas Regency. The result of this research shows that trust has positive effect on attitude. Behavior, subjective norms and perceived control behaviors also positively influence the intention in using accrual basis accounting information. Intention and perceived behavior controls positively affect the behavior of using accrual basis accounting information. The results also show that Intolerance of Ambiguity weakens the influence of intention on behavior, while accounting performance based reward strengthens the influence of intention on behavior. The practical implications of the research can be used by governments as behavioral engineering strategies using accrual basis accounting information. The practical implications of the research can be as behavioral engineering strategies using accrual basis accounting information on government organizations.

Copyrights © 2018






Journal Info

Abbrev

home

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Keuangan Indonesia (JAKI) is a peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, Universitas Indonesia twice a year (June and December). JAKI aims to publish articles in the field of accounting and finance that provide the ...