SKRIPSI AKS
PENGARUH KUALITAS SUMBER DAYA MANUSIA, KOMITMEN ORGANISASI, PELATIHAN, DAN INSENTIF TERHADAP IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL (Studi Pada SKPD Kabupaten Klaten)
ABSTRACT This Study aims to determine the effect of the quality of human resources, organizational commitment, training, and incentives on accrual-based SAP implementation. The dependent variable this study is the accrual-based SAP implementation, while the independent variables of this study are the quality of human resources, organizational commitment, training, and incentives. The population in this study were 23 SKPD Klaten Regency. The sampling technique in this study used purposive sampling, and the sample used was 69 respondents. The data collection technique used is a questionnaire, and the data analysis technique is using multiple linear regression analysis with the help of SPSS 25 software. The results of the study are the quality of human resources, organizational commitment, and training have a positive and significant effect on accrual-based SAP implementation, while incentives have no effect on accrual-based SAP implementation. Keywords: Accrual-based SAP implementation, Quality of Human Resources, Organizational Commitment, Training, Incentives.
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