PERSEPSI USER TENTANG KEBERGUNAAN INFORMASI AKUNTANSI PEMERINTAH (Survei Anggota Legislatif DPR-RI Fraksi PDI-P)

SAKINAH, MAILY (2019) PERSEPSI USER TENTANG KEBERGUNAAN INFORMASI AKUNTANSI PEMERINTAH (Survei Anggota Legislatif DPR-RI Fraksi PDI-P). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengetahui persepsi user tentang kebergunaan informasi akuntansi pemerintah yang diukur dari sikap, motivasi dan pengalaman. Objek penelitian ini adalah anggota DPR-RI Fraksi PDI-P. Penelitian ini dilakukan terhadap 30 responden. Jenis data yang digunakan dalam penelitin ini adalah data primer. Metode pengumpulan data dilakukan dengan menggunakan kuesioner. Data yang dikumpulkan diolah dengan menggunakan program software SmartPLS 3.0 (Partial LeastSquare). Hasil penelitian ini menunjukkan bahwa sikap berpengaruh, signifikan terhadap persepsi user tentang kebergunaan informasi akuntansi, motivasi berpengaruh dan tidak signifikan terhadap persepsi user tentang kebergunaan informasi akuntansi, pengalaman berpengaruh dan tidak signifikan terhadap persepsi user tentang kebergunaan informasi akuntansi, dan persepsi user tentang kebergunaan informasi akuntansi berpengaruh, signifikan terhadap penggunaan informasi akuntansi pemerintah. Kata Kunci : Sikap, Motivasi, Pengalaman, Persepsi User, Kebergunaan Informasi Akuntansi, Penggunaan Informasi Akuntansi Pemerin This research aims to know the user perceptions about the usefulness of government accounting information as measured by attitudes, motivations and experience. The object for this research is a member of National Council by PDI-P faction. This research was done to 30 respondents. The type of data used in this research is primary data. Data collection method was done by using questionnaire. The data collected is processed using SmartPLS 3.0 software program (Partial LeastSquare). The results of this research shows that attitudes significantly influence the user’s perceptions about the usefulness of accounting information, motivation is influential and insignificant to the user’s perception about the usefulness of accounting information, the experience is influential and insignificant to the user's perception about the usefulness of accounting information, and the user perception about the usefulness of accounting information significantly influence on the use of government accounting information. Keywords : Attitudes, Motivation, Experience, User’s Perception, Usefulness of Accounting Information, Use of Government Accounting Information.

Item Type: Thesis (S1)
Call Number: SE/32/18/351
NIM: 43214010167
Uncontrolled Keywords: Sikap, Motivasi, Pengalaman, Persepsi User, Kebergunaan Informasi Akuntansi, Penggunaan Informasi Akuntansi Pemerintah
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 000. Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 003 Systems/Sistem-sistem > 003.5 Computer Modeling and Simulation/Model dan Simulasi Komputer > 003.52 Perception Theory/Teori Persepsi
100 Philosophy and Psychology/Filsafat dan Psikologi > 120 Epistemology/Epistemologi > 121 Theory of Knowledge/Teori Pengetahuan > 121.3 Origin, Sources, Means of Knowledge/Asal, Sumber, Sarana Pengetahuan > 121.34 Perception/Persepsi
400 Language/Bahasa > 400. Language/Bahasa > 401 Philosopy and Theory/Filsafat dan Teori Bahasa > 401.9 Psycholinguistics/Psikolinguistik > 401.95 Speech Perceptions/Persepsi Pengucapan, Penafsiran Ucapan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 15 Mar 2019 04:38
Last Modified: 15 Mar 2019 04:38
URI: http://repository.mercubuana.ac.id/id/eprint/48034

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