SKRIPSI AKS
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, TEKNOLOGI INFORMASI, KOMITMEN ORGANISASI DAN SISTEM PENGENDALIAN INTERN TERHADAP IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL (Studi Kasus pada SKPD Kabupaten Karanganyar)
This study aims to determine the effect of human competence resources,
information technology, organizational commitment, and internal control systems
on accrual-based SAP implementation. The object in this study is the Regional
Apparatus Work Unit (SKPD) of Karanganyar Regency. The dependent variables
in this study are accrual-based SAP implementation, while the independent
variables of this study are human resources competence, information technology,
organizational commitment, and internal control systems.
The population in this study was 24 SKPD of Karanganyar Regency. The
sampling technique in this study used purposive sampling, and the sample used was
70 respondents. The data collection techniques used is questionnaires, and the data
analysis techniques is using multiple linear regression analysis with the help of
SPSS 26 software.
The results of this study indicate that information technology,
organizational commitment, and internal control systems have a positive effect on
of accrual-based SAP implementation. While, human resources competence no
effect on accrual-based SAP implementation
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