Proceedings of the 1st UPY International Conference on Education and Social Science (UPINCESS 2022)

Factors Influencing the Implementation of Accrual-Based Government Accounting Standard (SAP)

Authors
Pramudiati Ningrum1, *, Fachrunnisa1, Zidni Husnia1
1Faculty of Business, Universitas PGRI Yogyakarta, Yogyakarta, Indonesia
*Corresponding author. Email: pramudiati.ningrum@upy.ac.id
Corresponding Author
Pramudiati Ningrum
Available Online 15 December 2022.
DOI
10.2991/978-2-494069-39-8_3How to use a DOI?
Keywords
Accrual Based; Government Accounting Standard; Regional Apparatus Organization
Abstract

This research was conducted to examine the effect of Human Resources, Support Tools, Leadership Style, Organizational Commitment and Utilization of Information Technology on Accrual-Based SAP Implementation. The agency theory used to explain the influence factors of accrual-based SAP implementation. The population of this research is all employees of Regional Apparatus Organizations (OPD) in Bantul Regency which includes Regional Offices and Agency. The samples used in this study were the revenue treasurer, expenditure treasurer and asset officer in each Regional Apparatus Organization (OPD) unit. The sampling technique in this study used purposive sampling method. The results of this study, namely Human Resources and supporting devices have a positive effect on Accrual-Based SAP Implementation. Meanwhile, leadership style, organizational commitment and technology utilization do not have a positive effect on Accrual-Based SAP Implementation. Research results this own implications shown to parties in the OPD area Bantul Regency, in particular in Upgrade awareness employee for notice factors source power human, device support, style leadership, commitment organization and utilization technology information in implementation SAP based accruals. Study this expected add knowledge and insight employees so that they can reach objective organization and implemented SAP based accruals.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 1st UPY International Conference on Education and Social Science (UPINCESS 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
15 December 2022
ISBN
10.2991/978-2-494069-39-8_3
ISSN
2352-5398
DOI
10.2991/978-2-494069-39-8_3How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

TY  - CONF
AU  - Pramudiati Ningrum
AU  - Fachrunnisa
AU  - Zidni Husnia
PY  - 2022
DA  - 2022/12/15
TI  - Factors Influencing the Implementation of Accrual-Based Government Accounting Standard (SAP)
BT  - Proceedings of the 1st UPY International Conference on Education and Social Science (UPINCESS 2022)
PB  - Atlantis Press
SP  - 22
EP  - 33
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-494069-39-8_3
DO  - 10.2991/978-2-494069-39-8_3
ID  - Ningrum2022
ER  -