FAKTOR-FAKTOR PENDUKUNG KEBERHASILAN PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL PADA PEMERINTAH KOTA MEDAN

Witantri, Ajeng (2012) FAKTOR-FAKTOR PENDUKUNG KEBERHASILAN PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL PADA PEMERINTAH KOTA MEDAN. Undergraduate thesis, UNIMED.

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Abstract

Permasalahan yang dibahas pada penelitian ini adalah apakah sumber daya manusia, komitmen, motivasi, budaya organisasi, dan perangkat pendukung berpengaruh terhadap penerapan SAP berbasis akrual. Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh sumber daya manusia, komitmen, motivasi, budaya organisasi, dan perangkat pendukung terhadap penerapan SAP berbasis akrual.Populasi dalam penelitian adalah PNS pada Satuan Kerja Perangkat Daerah (SKPD) yang ada di pemerintahan Kota Medan. Sampel dalam penelitian ini adalah PNS yang bekerja di Dinas-Dinas Pemerintahan Kota Medan yang terlibat dalam bidang keuangan. Sumber data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dari hasil kuisioner. Metode analisis data yang digunakan adalah analisis regresi berganda dengan SPSS 16.0 Hasil penelitian menunjukkan bahwa variabel sumber daya manusia, komitmen, motivasi, budaya organisasi, dan perangkat pendukung memiliki pengaruh signifikan terhadap penerapan SAP berbasis akrual pada Pemerintah Kota Medan. Hal ini dapat dilihat dari nilai signifikansi 0,002 < 0,05 dan nilai Fhitung > Ftabel ( 5,079 > 2,586 ).Kesimpulan penelitian ini adalah terdapat pengaruh yang signifikan antara sumber daya manusia, komitmen, motivasi, budaya organisasi, dan perangkat pendukung terhadap penerapan SAP berbasis akrual pada Pemerintah Kota Medan. Hasil koefisien determinasi (R2) diketahui bahwa sumber daya manusia, komitmen, motivasi, budaya organisasi, dan perangkat pendukung memberikan pengaruh terhadap penerapan SAP berbasis akrual pada Pemerintah Kota Medan sebesar 49,4%

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorIshak, Muhammad196707062000121001
Call Number: 657 Wit f
Keywords: Sumber Daya Manusia; Komitmen, Motivasi; Budaya Organisasi; Perangkat Pendukung; Penerapan SAP berbasis akrual
Subjects: H Social Sciences > HF Commerce > HF5001 Business
H Social Sciences > HF Commerce > HF5001 Business > HF5601 Accounting. Bookkeeping
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mrs Elsya Fitri Utami
Date Deposited: 21 Aug 2016 08:21
URI: http://digilib.unimed.ac.id/id/eprint/12835

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