文章基本信息

标题：FAKTOR-FAKTOR YANG MEMPENGARUHI KESIAPAN PENERAPAN SAP BERBASIS AKRUAL DAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (STUDI EMPIRIS PADA PEMERINTAH DAERAH KABUPATEN DOMPU)
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作者：Ajhar ; Akram ; Endar Pituringsih 等
期刊名称：Jurnal Akuntansi Aktual
印刷版ISSN：2087-9695
电子版ISSN：2580-1015
出版年度：2015
卷号：3
期号：1
页码：62-73
出版社：Universitas Negeri Malang
摘要：The successful implementation of accrual-based GovernmentAccounting Standard is a very important thing that will have an impact on performance accountability of government agencies, then it is necessary for the identification of the factors that can support the successful implementation of accrual-based GovernmentAccounting Standard and accountability performance of government agen-cies. This study aims to provide empirical evidence that the human resources, internal control system and information technology are all factors that affect the readiness of accrual-based Government Ac-counting Standard application and accountability performance of government agencies. This research was conducted at 37 working units Dompu. The population in this study is the scope of local govern-ment civil servants Dompu. The sampling technique used was disproportionate stratified random sam-pling. Analysis of the data used is Structural Equation Modeling (SEM) based variants or commonly called the soft modeling, using analytical tools Partial Least Square (PLS). The results showed that the human influence on the readiness of the implementation of accrual-based Governmet Accounting Stan-dards, Information Technology affect the readiness of the implementation of accrual-based Governmet Accounting Standards, and Readiness application of accrual-based Governmet Accounting Standards affect the performance accountability of government agencies, while human resource has no effect on performance accountability of government agencies, internal control system has no effect on perfor-mance accountability of government agencies, and Information Technology does not affect the perfor-mance accountability of government agencies.
关键词：SAP; basis akrual; pemerintah daerah; laporan keuangan; laporan akuntabilitas kinerja instansi pemerintah