Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Hita Akuntansi dan Keuangan
I Putu Ari Sutrisna
Universitas Hindu Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH KUALITAS SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL DENGAN PEMANFAATAN SISTEM INFORMASI AKUNTANSI SEBAGAI VARIABEL MODERASI I Putu Ari Sutrisna; Sang Ayu Putu Arie Indraswarawati; Cokorda Gede Bayu Putra
Hita Akuntansi dan Keuangan Vol 2 No 1 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i1.1583

Abstract

This study aims to determine the Effect of Quality of Human Resources and Organizational Commitment on the Implementation of Accrual Based Government Accounting Standards with the Utilization of Accounting Information Systems as Moderation Variables in the Financial Management Agency and Regional Assets of Gianyar Regency. The sample used in this study was the BPKAD office in Gianyar Regency who worked in accounting and finance. The sampling technique is done by using a questionnaire with a total sample of 40 respondents. Data analysis using Multiple Linear Regression Analysis. The results of this study indicate that the HR variable has a positive effect, the organizational commitment variable has a positive effect, the variable utilization of the Accounting Information System has a positiveeffect on the application of accrual-based government accounting standards.
Co-Authors Cokorda Gede Bayu Putra Sang Ayu Putu Arie Indraswarawati