MOTIVASI SEBAGAI PEMODERASI PENGARUH KOMPETENSI DAN TEKNOLOGI INFORMASI PADA PENERAPAN AKUNTANSI BERBASIS AKRUAL
| Main Authors: | Sari, Fenty Herlina; Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Udayana, Suprasto, Bambang; Fakultas Ekonomi dan Bisnis Universitas Udayana, Dwirandra, A.A.N.B; Fakultas Ekonomi dan Bisnis Universitas Udayana |
|---|---|
| Format: | Article application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
E-Jurnal Ekonomi dan Bisnis Universitas Udayana
, 2016
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| Subjects: | |
| Online Access: |
http://ojs.unud.ac.id/index.php/EEB/article/view/19427 |
| ctrlnum |
article-19427 |
|---|---|
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<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">MOTIVASI SEBAGAI PEMODERASI PENGARUH KOMPETENSI DAN TEKNOLOGI INFORMASI PADA PENERAPAN AKUNTANSI BERBASIS AKRUAL</title><creator>Sari, Fenty Herlina; Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Udayana</creator><creator>Suprasto, Bambang; Fakultas Ekonomi dan Bisnis Universitas Udayana</creator><creator>Dwirandra, A.A.N.B; Fakultas Ekonomi dan Bisnis Universitas Udayana</creator><subject lang="en-US">human resource’s competencies, information technology, motivation, the implementation of accrual accounting.</subject><description lang="en-US">The implementation of accrual basis accounting in the government sectoris based on the consideration that it can provide more complete information, provide information in government operations, the evaluation of efficiency and effectiveness and adherence to the regulations. This study aimed to analyze the effect of the competency of human resources (HR), information technology on the implementation of accrual accounting with motivation as a moderating variable. This research was conducted in all accounting entities religious ministry in Bali. The number respondents are 98 staff of financial framers, using a saturated sampling technique. The data used is primary data using questionnaires from some previous studies modified by the researcher. Moderated regression analysis with interaction test was used to analyze the data.The test results of hipothesis indicate that competency of human resources has no influence on the implementation of accrual accounting, but information technology gives a positive influenceon the implementation of accrual accounting. The effect of human resource competencies on the implementation of accrual accounting is strengthened by motivation, but motivation it self does not strengthen the influence of Information technology on the implementation of accrual accounting
Key words: human resource’s competencies, information technology, motivation, the implementation of accrual accounting.</description><publisher lang="en-US">E-Jurnal Ekonomi dan Bisnis Universitas Udayana</publisher><contributor lang="en-US"/><date>2016-11-16</date><type>Journal:Article</type><type>File:application/pdf</type><identifier>http://ojs.unud.ac.id/index.php/EEB/article/view/19427</identifier><source lang="en-US">E-Jurnal Ekonomi dan Bisnis Universitas Udayana; VOLUME.05.NO.08. TAHUN 2016</source><language>eng</language><recordID>article-19427</recordID></dc>
|
| language |
eng |
| format |
Journal:Article Journal File:application/pdf File Journal:eJournal |
| author |
Sari, Fenty Herlina; Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Udayana Suprasto, Bambang; Fakultas Ekonomi dan Bisnis Universitas Udayana Dwirandra, A.A.N.B; Fakultas Ekonomi dan Bisnis Universitas Udayana |
| title |
MOTIVASI SEBAGAI PEMODERASI PENGARUH KOMPETENSI DAN TEKNOLOGI INFORMASI PADA PENERAPAN AKUNTANSI BERBASIS AKRUAL |
| publisher |
E-Jurnal Ekonomi dan Bisnis Universitas Udayana |
| publishDate |
2016 |
| topic |
human resource’s competencies information technology motivation the implementation of accrual accounting |
| url |
http://ojs.unud.ac.id/index.php/EEB/article/view/19427 |
| contents |
The implementation of accrual basis accounting in the government sectoris based on the consideration that it can provide more complete information, provide information in government operations, the evaluation of efficiency and effectiveness and adherence to the regulations. This study aimed to analyze the effect of the competency of human resources (HR), information technology on the implementation of accrual accounting with motivation as a moderating variable. This research was conducted in all accounting entities religious ministry in Bali. The number respondents are 98 staff of financial framers, using a saturated sampling technique. The data used is primary data using questionnaires from some previous studies modified by the researcher. Moderated regression analysis with interaction test was used to analyze the data.The test results of hipothesis indicate that competency of human resources has no influence on the implementation of accrual accounting, but information technology gives a positive influenceon the implementation of accrual accounting. The effect of human resource competencies on the implementation of accrual accounting is strengthened by motivation, but motivation it self does not strengthen the influence of Information technology on the implementation of accrual accounting
Key words: human resource’s competencies, information technology, motivation, the implementation of accrual accounting. |
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