Palilo, Muhammad Deol (2016) FAKTOR-FAKTOR YANG MEMPENGARUHI PEMERINTAH DAERAH DALAM IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL BERDASARKAN PERATURAN PEMERINTAH NOMOR 71 TAHUN 2010 (Studi Kasus Pada Satuan Kerja Perangkat Daerah Kabupaten Gunungkidul). Other thesis, UPN "Veteran" Yogyakarta.
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Abstract
ABSTRAK Terdapat kendala yang dihadapi dalam penerapan SAP berbasis akrual. Penelitian ini bertujuan untuk memperoleh bukti empirs bahwa variabel sumber daya manusia, komitmen organisasi, dan teknologi informasi terhadap penerapan SAP berbasis akrual pada pemerintah daerah Kabupaten Gunungkidul. Penelitian ini termasuk dalam penelitian kuantitatif dengan mengunakan data primer. Metode pengambilan sampel menggunakan teknik random sampling. Pengumpulan data menggunakan kuisioner kepada pegawai keuangan dan akuntansi di 22 SKPD Kabupaten Gunungkidul. Pengolahan data menggunakan model penelitian analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa SDM, komitmen organisasi, dan teknologi informasi berpengaruh secara simultan terhadap kesiapan penerapan SAP berbasis akrual berdasarkan Peraturan Pemerintah Nomor 71 Tahun 2010. Variabel SDM, komitmen organisasi, dan teknologi informasi berpengaruh secara parsial terhadap kesiapan penerapan SAP berbasis akrual berdasarkan Peraturan Pemerintah Nomor 71 Tahun 2010. Kata Kunci : Sumber Daya Manusia, Komitmen Organisasi, Teknologi Informasi, dan Standar Akuntansi Pemerintag berbasis akrual. ABSTRACT There are obstacles encountered in the implementation of Government Accounting Standards accrual basis. This study aimed to obtain evidence empirs that the variables of human resources, organizational commitment, and the application of information technology to the Government Accounting Standards accrual in Gunungkidul regency government. This study was a quantitative research using primary data. The sampling method uses random sampling techniques. Collecting data using questionnaires to finance and accounting employees in 22 SKPD Gunungkidul Regency. Processing data using a research model multiple linear regression analysis. The results showed that the human resources, organizational commitment, and information technology influence simultaneously on the readiness of the Government Accounting Standards implementation of accrual based on Government Regulation No. 71 Of 2010. Variable human resources, organizational commitment, and information technology partial effect on the readiness of the application Government Accounting standards accrual basis based on Government Regulation No. 71 Of 2010. Key Words : Human resources, Organizational commitment, Information technology, and Government Accounting Standards accrual basis.
| Item Type: | Thesis (Other) |
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| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Basir Umaryadi |
| Date Deposited: | 16 Jun 2016 03:19 |
| Last Modified: | 16 Jun 2016 03:19 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/3822 |
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