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)

Buletin Studi Ekonomi
VOL.24.NO.1.FEBRUARI 2019

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