IMPLEMENTASI AKUNTANSI AKRUAL DI PEMERINTAH INDONESIA: PERANAN BUDAYA ORGANISASI SEBAGAI MODERASI
This research is motivated by the enactment of PP No. 71 of 2010 concerning Government Accounting Standards. The purpose of this research is to determine the effect of training, communication and educational background on the implementation of accrual accounting. In addition, this study aims to dete...
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2020-07-02.
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| Summary: | This research is motivated by the enactment of PP No. 71 of 2010 concerning Government Accounting Standards. The purpose of this research is to determine the effect of training, communication and educational background on the implementation of accrual accounting. In addition, this study aims to determine the effect of training, communication and educational background on the implementation of accrual accounting which is moderated by organizational culture. The population in this study is the Regional Government of Bekasi City. The sample used in this study was 44 Regional Apparatus Organizations (OPD) of Bekasi City using the census sampling method. This study uses institutional theory as a theoretical foundation to form a framework of thinking that links training, communication, educational background, organizational culture and the implementation of accrual accounting. The analysis technique used is Structural Equation Modeling (SEM) using the Smart Partial Least Square version 3.0 application. The results of this study indicate that training and communication significantly influence the implementation of accrual accounting, organizational culture does not significantly influence the implementation of accrual accounting. Organizational culture moderates the effect of the relationship between training and communication with the implementation of accrual accounting. Organizational culture does not moderate the effect of the relationship between educational background and the implementation of accrual accounting. |
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| Item Description: | http://repository.upnvj.ac.id/8328/13/AWAL.pdf http://repository.upnvj.ac.id/8328/12/ABSTRAK.pdf http://repository.upnvj.ac.id/8328/14/BAB%201.pdf http://repository.upnvj.ac.id/8328/15/BAB%202.pdf http://repository.upnvj.ac.id/8328/16/BAB%203.pdf http://repository.upnvj.ac.id/8328/17/BAB%204.pdf http://repository.upnvj.ac.id/8328/22/BAB%205.pdf http://repository.upnvj.ac.id/8328/23/DAFTAR%20PUSTAKA.pdf http://repository.upnvj.ac.id/8328/21/RIWAYAT%20HIDUP.pdf http://repository.upnvj.ac.id/8328/20/LAMPIRAN.pdf http://repository.upnvj.ac.id/8328/11/ARTIKEL%20KI.pdf |