PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL DI INDONESIA

• Main Author: Vania Talitha, (Author)
• Format: Book
• Published: 2021-07-21.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata

Summary

This study is a quantitative study that aims to determine the effect of the quality of human capital, training, organization commitment, and organization culture on Application of Accrual-Based Accounting Standards in Indonesia. The purpose of this study is to examine and empirically prove the effect of human capital qualities, training, organization commitment, and organization culture on Application of Accrual-Based Accounting Standards in Indonesia.The population in this research is chief of finance and finance staff of regional government organizational unit. The research sample is 84 respondents and used random sampling method. The data analysis using Structural Equation Modelling (SEM) with SmartPLS software version 3.0. The result of this study conclude that the quality of human capital and organization commitment has a significant effect on Application of Accrual-Based Accounting Standards in Indonesia while the training organization culture has no significant effect on Application of Accrual-Based Accounting Standards in Indonesia.

Item Description

http://repository.upnvj.ac.id/13301/2/ABSTRAK.pdf
http://repository.upnvj.ac.id/13301/3/AWAL.pdf
http://repository.upnvj.ac.id/13301/4/BAB%201.pdf
http://repository.upnvj.ac.id/13301/5/BAB%202.pdf
http://repository.upnvj.ac.id/13301/6/BAB%203.pdf
http://repository.upnvj.ac.id/13301/7/BAB%204.pdf
http://repository.upnvj.ac.id/13301/8/BAB%205.pdf
http://repository.upnvj.ac.id/13301/9/DAFTAR%20PUSTAKA.pdf
http://repository.upnvj.ac.id/13301/10/RIWAYAT%20HIDUP.pdf
http://repository.upnvj.ac.id/13301/11/LAMPIRAN.pdf
http://repository.upnvj.ac.id/13301/12/ARTIKEL%20KI.pdf