THE EFFECT OF HUMAN RESOURCE COMPETENCE, ORGANIZATIONAL COMMITMENT, AND SYSTEMS QUALITY ON INDIVIDUAL USE OF ACCRUAL BASED ACCOUNTING SYSTEM APPLICATION AT STATISTICS INDONESIA (BPS)

Saratih, Nanik Dwi and Willy, Abdillah (2017) THE EFFECT OF HUMAN RESOURCE COMPETENCE, ORGANIZATIONAL COMMITMENT, AND SYSTEMS QUALITY ON INDIVIDUAL USE OF ACCRUAL BASED ACCOUNTING SYSTEM APPLICATION AT STATISTICS INDONESIA (BPS). AFEBI Accounting Review (AAR), 2 (1). pp. 30-51. ISSN 2548-5253

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Abstract

According to Indonesian Government Regulation No. 270/2015 and Financial Minister Regulation No. 71/2015, all government institutions must use an accrual-based system in the financial report in 2015. Therefore, Indonesian
government institutions need some adequate human resource competence, high organizational commitment and qualified information systems regarding reliable, accurate, comprehensive and relevant to decision-making of financial
statement. This study examines the effect of human resource competencies, organizational commitment and quality of the system to the accrual based accounting system application usability at Statistics Indonesia (BPS). The population of this study were 513 government agencies at BPS. Using paper-based survey, data was gathered from 129 respondent based accrual institutional
accounting system application services. The data analysis technique was the
multiple linear regression analysis. Results showed that human resource
competence and organizational commitment has a positive effect on individual
use of the accrual-based accounting system application. The implication for
stakeholders and further research are discussed.

Item Type: Article
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions: Faculty of Economy > Department of Management
Depositing User: UPT Perpustakaan Universitas Bengkulu
Date Deposited: 09 May 2023 03:15
Last Modified: 09 May 2023 03:15
URI: https://repository.unib.ac.id/id/eprint/11946

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