MUKTIASIH, INDRI (2017) PENGARUH KOMPETENSI SDM DAN TEKNOLOGI INFORMASI TERHADAP PENERAPAN AKUNTANSI BERBASIS AKRUAL (Studi Kasus Pada Kementerian Kominfo). S1 thesis, Universitas Mercu Buana Bekasi.
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Abstract
ABSTRACT This study aims to: (1) Knowing how much influence of the competence of human resources towards the implementation of accrual based accounting, (2) Knowing how much the effect of the use of information technology to the implementation of accrual based accounting. The method used in this study is descriptive and verificatif. Descriptif used to explain the characteristics of information systems at the unit of analysis and verificatif to test each of the variables involved in this study using Partial Least Squares (PLS). Data collected by distributing questionnaires to the respondents. Based on the results of this study concluded that overall competence of human resources and information technology influence the implemementation of accrual based accounting. But the effect is very small and insignificant. The result also show: (1) The competence of human resources is very weak influence on the implementation of accrual based accounting, (2) The information technology is very weak influence on the implementation of accrual based acoounting. Keywords: competence of human resources, information technology, implementation of accrual based accounting ABSTRAK Penelitian ini bertujuan untuk: (1) Mengetahui pengaruh kompetensi sumber daya manusia terhadap penerapan akuntansi berbasis akrual, (2) Mengetahui pengaruh pemanfaatan teknologi informasi terhadap penerapan akuntansi berbasis akrual. Metode penelitian yang digunakan adalah deskriptif yaitu untuk menjelaskan karakteristik-karakteristik sistem informasi pada unit analisis dan verifikatif yaitu untuk menguji setiap variabel yang terlibat dalam penelitian ini dengan menggunakan Partial Least Squares (PLS). Teknik pengumpulan data dilakukan dengan membagikan kuisioner kepada responden. Berdasarkan hasil penelitian dapat disimpulkan bahwa secara keseluruhan kompetensi SDM dan teknologi informasi berpengaruh terhadap penerapan akuntansi berbasis akrual. Namun memang pengaruhnya sangat kecil dan tidak signifikan. Hasil penelitian menunjukan: (1) kompetensi SDM berpengaruh sangat lemah terhadap penerapan akuntansi berbasis akrual, (2) teknologi informasi berpengaruh sangat lemah terhadap penerapan akuntansi berbasis akrual. Kata Kunci: kompetensi SDM, teknologi informasi, penerapan akuntansi berbasis akrual
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK 17 055 |
| NIM/NIDN Creators: | 43215310086 |
| Uncontrolled Keywords: | Kata Kunci: kompetensi SDM, teknologi informasi, penerapan akuntansi berbasis akrual |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | siti maisyaroh |
| Date Deposited: | 06 Jul 2022 05:07 |
| Last Modified: | 06 Jul 2022 05:07 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/64576 |
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