Determinants of Accrual Based Government Accounting Standards (SAP): Study at The Regional Financial and Asset Management Agency (BPKAD) of Jambi City and Tanjung Jabung Barat Regency

Jurnal Akuntansi & Keuangan Unja

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Title Determinants of Accrual Based Government Accounting Standards (SAP): Study at The Regional Financial and Asset Management Agency (BPKAD) of Jambi City and Tanjung Jabung Barat Regency
Determinan Implementasi Standar Akuntansi Pemerintahan (SAP) Berbasis Akrual: Studi pada Badan Penegelola Keuangan dan Aset Daerah (BPKAD) Kota Jambi dan Kabupaten Tanjung Jabung Barat
 
Creator Nurhasniwati
Mukhzarudfa
PA, Enggar Diah
 
Subject Human Resources
Infrastructure
Information Technology
Accrual Based SAP Implementation
Sumber Daya Manusia
Infrastruktur
Teknologi Informasi
Implementasi SAP Berbasis Akrual
 
Description This study aims to examine the factors that influence the implementation of government accounting standards, namely human resources, infrastructure and information technology in BPKAD Jambi City and Tanjung Jabung Barat District. This research is a survey research by distributing questionnaires directly to the sample as primary data. The sample technique used is purposive sampling. The sample in this study was the Head of Subdivision of Finance and Budget Users in BPKAD Jambi City and Tanjung Jabung Barat Regency. The analytical method used is multiple linear regression using the SPSS 24 application. The results of this study indicate that human resources, infrastructure and information technology simultaneously influence the implementation of accrual-based government accounting standards. Human resources and information technology affect the implementation of accrual-based government accounting standards. Infrastructure has no effect on the implementation of accrual-based government accounting standards. The magnitude of the influence of human resources, infrastructure and information technology with the implementation of accrual-based SAP of 64.9%, while the remaining 35.1% is influenced or explained by other variables not included in this research model. So that it can be stated to have a very strong closeness coefficient.
Penelitian ini bertujuan untuk menguji faktor yang mempengaruhi implementasi standar akuntansi pemerintahan, yaitu sumber daya manusia, infrastruktur dan teknologi informasi di BPKAD Kota Jambi dan Kabupaten Tanjung Jabung Barat. Penelitian ini merupakan penelitian survey dengan  menyebarkan kuesioner secara langsung kepada sampel sebagai data primer. Teknik sampel yang digunakan adalah purposive sampling. Sampel dalam penelitian ini adalah Kasubbag Keuangan dan Pengguna Anggaran di BPKAD Kota Jambi dan Kabupaten Tanjung Jabung Barat. Metode analisis yang digunakan adalah regresi linear berganda dengan menggunakan aplikasi SPSS 24. Hasil penelitian ini menunjukkan bahwa sumber daya manusia, infrastruktur dan teknologi informasi secara simultan berpengaruh terhadap implementasi standar akuntansi pemerintahan berbasis akrual. Sumber daya manusia dan teknologi informasi berpengaruh terhadap implementasi standar akuntansi pemerintahan berbasis akrual. Infrastruktur tidak berpengaruh terhadap implementasi standar akuntansi pemerintahan berbasis akrual. Besarnya pengaruh sumber daya manusia, infrastruktur dan teknologi informasi dengan implementasi SAP berbasis akrual sebesar 64,9%, sedangkan sisanya 35,1% dipengaruhi atau dijelaskan oleh variabel lain yang tidak dimasukkan dalam model penelitian ini. Sehingga dapat dinyatakan memiliki koefisien keeratan yang sangat kuat.
 
Publisher Magister Ilmu Akuntansi Universitas Jambi
 
Date 2020-11-02
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://online-journal.unja.ac.id/jaku/article/view/10789
 
Source Jurnal Akuntansi & Keuangan Unja; Vol. 5 No. 3 (2020): Jurnal Akuntansi & Keuangan Unja; 145-157
2460-6235
2715-5722
 
Language eng
 
Relation https://online-journal.unja.ac.id/jaku/article/view/10789/6509
 
Rights Copyright (c) 2020 Magister Ilmu Akuntansi Universitas Jambi
https://creativecommons.org/licenses/by/4.0
 

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