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Analsis Faktor-Faktor Yang Mempengaruhi Pemerintah Implementasi Akuntansi Berbasis Akrual Di Pemerintah Daerah (Kota Pekanbaru, Kota Dumai, Kabupaten Rokan Hilir)

This study aims to determine the effect of Organizational Commitment on Accrual-Based Accounting Implementation. Furthermore, this study also examines the role of Human Resource Competence, Application of Local Government Accounting Standards (SAPD) and Utilization of SIPKD as mediating the relationship between Organizational Commitment to Accrual-Based Accounting Implementation. The population in this study are all Regional Device Organization (Organisasi Perangkat Daerah - OPD) in Riau Province which are located in Pekanbaru, Dumai and Rokan Hilir. The sampling method used in this research is purposive sampling, in order to obtain as much as 113 Regional Device Organization as the sample. This study used primary data by distributing questionnaires to the head of the accounting department and head of sub-section in each OPD. The statistical method used to test the research hypothesis is Structural Equation Model (SEM) based on Partial Least Square (PLS) with the help of the WarpPLS 6.0 program.
The results of this study prove that organizational commitment did not directly influenced the implementation of accrual-based accounting, but it influenced the implementation of accrual-based accounting through human resource competencies, application of Local Government Accounting Standards and utilization of SIPKD.

Keywords : Organizational commitment, human resource competence, application of SAPD, utilization of SIPKD and partial least square.

Ketersediaan
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Perpustakaan Universitas Riau 10 07. 219 (0014)
10 07. 219 (0014)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07. 219 (0014)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
xiii, 155 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 07. 219 (0014)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
PASCASARJANA (MAGISTER) AKUNTANSI
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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