PENGARUH KUALITAS SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL DENGAN PEMANFAATAN SISTEM INFORMASI AKUNTANSI SEBAGAI VARIABEL MODERASI

  • I Putu Ari Sutrisna Universitas Hindu Indonesia
  • Sang Ayu Putu Arie Indraswarawati Universitas Hindu Indonesia
  • Cokorda Gede Bayu Putra Universitas Hindu Indonesia
DOI: https://doi.org/10.32795/hak.v2i1.1583

Abstract

This study aims to determine the Effect of Quality of Human Resources and
Organizational Commitment on the Implementation of Accrual Based Government
Accounting Standards with the Utilization of Accounting Information Systems as
Moderation Variables in the Financial Management Agency and Regional Assets of
Gianyar Regency. The sample used in this study was the BPKAD office in Gianyar
Regency who worked in accounting and finance. The sampling technique is done by
using a questionnaire with a total sample of 40 respondents. Data analysis using
Multiple Linear Regression Analysis. The results of this study indicate that the HR
variable has a positive effect, the organizational commitment variable has a positive
effect, the variable utilization of the Accounting Information System has a positive
effect on the application of accrual-based government accounting standards.

Published
2021-01-31
How to Cite
Sutrisna, I. P., Indraswarawati, S. A., & Putra, C. G. (2021). PENGARUH KUALITAS SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL DENGAN PEMANFAATAN SISTEM INFORMASI AKUNTANSI SEBAGAI VARIABEL MODERASI. Hita Akuntansi Dan Keuangan, 2(1), 637-664. https://doi.org/10.32795/hak.v2i1.1583
Issue
Vol 2 No 1 (2021): Hita Akuntansi dan Keuangan
Section
Articles

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