PENGARUH KUALITAS SDM, KOMITMEN ORGANISASI, PEMANFAATAN TEKNOLOGI INFORMASI PADA EFEKTIVITAS PENERAPAN SAP BERBASIS AKRUAL

  • Kadek Agus Yogi Arta Fakultas Ekonomi dan Bisnis, Universitas Udayana, Bali
  • I Ketut Yadnyana Fakultas Ekonomi dan Bisnis , Universitas Udayana, Bali

Abstract

Abstract: Effect of Quality of Human Resources, Organizational Commitment, Use of
Information Technology on the Effectiveness of Accrual-Based SAP Implementation. Based
on knowing the influence of the quality of human resources, organizational commitment, and
the application of information technology on the effectiveness of applying accrual-based
government accounting standards to SKPD Karangasem Regency. As many as 134 civil
servants in the financial section are the population as well as samples from this study because
the sampling technique used is saturated samples. multiple linear regression is the analysis
techniques that used in this study,and the results show that the quality of HR, organizational
commitment and the application of information technology have a positive influence on the
effectiveness of accrual-based SAP implementation in the SKPD of Karangasem Regency.

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Published
2019-07-30
How to Cite
ARTA, Kadek Agus Yogi; YADNYANA, I Ketut. PENGARUH KUALITAS SDM, KOMITMEN ORGANISASI, PEMANFAATAN TEKNOLOGI INFORMASI PADA EFEKTIVITAS PENERAPAN SAP BERBASIS AKRUAL. Buletin Studi Ekonomi, [S.l.], p. 133-144, july 2019. ISSN 2580-5312. Available at: <https://ojs.unud.ac.id/index.php/bse/article/view/51470>. Date accessed: 29 mar. 2024. doi: https://doi.org/10.24843/BSE.2019.v24.i01.p09.
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Articles