Pengaruh Komitmen Organisasi, Sumber Daya Manusia, dan Pemanfaatan Teknologi Informasi terhadap Penerapan Sistem Akuntansi Berbasis Akrual
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Aisyah, Nabilla Myrza Nur
Subject
657.028 - ACCOUNTING INFORMATION SYSTEMS
Datestamp
2024-01-09 01:31:22
Abstract :
This study aims to determine the effect of organizational commitment, human resources, and the use of information technology on the application of accrual-based accounting systems. The sampling technique used purposive sampling of 34 respondents, namely employees of the accounting department at the Regional Financial and Asset Management Office of East Java Province with a quantitative method of primary data types and data collection using questionnaires on the Google form. The data analysis technique used is descriptive statistical analysis, data quality test, classical assumption test, and multiple linear regression analysis. The test tool for data analysis techniques is using SPSS version 24 for windows. The results of the study show that organizational commitment and human resources have no effect on the application of the accrual-based accounting system. Meanwhile, the use of information technology affects the application of accrualbased accounting systems.. Keywords: Organizational Commitment, Human Resources, Utilization of Information Technology, Aplication of Accrual-Based Accounting Systems.
This study aims to determine the effect of organizational commitment, human resources, and the use of information technology on the application of accrual-based accounting systems. The sampling technique used purposive sampling of 34 respondents, namely employees of the accounting department at the Regional Financial and Asset Management Office of East Java Province with a quantitative method of primary data types and data collection using questionnaires on the Google form. The data analysis technique used is descriptive statistical analysis, data quality test, classical assumption test, and multiple linear regression analysis. The test tool for data analysis techniques is using SPSS version 24 for windows. The results of the study show that organizational commitment and human resources have no effect on the application of the accrual-based accounting system. Meanwhile, the use of information technology affects the application of accrualbased accounting systems.. Keywords: Organizational Commitment, Human Resources, Utilization of Information Technology, Aplication of Accrual-Based Accounting Systems.
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