PENGARUH THEORY OF PLANNED BEHAVIOR DAN READINESS FOR CHANGE TERHADAP IMPLEMENTASI PERATURAN PEMERINTAH NOMOR 71 TAHUN 2010 (STUDI KASUS PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KABUPATEN MEMPAWAH)

B1031141027, Rosi Furwani

Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
Vol 7, No 1 (2018): Jurnal Mahasiswa Akuntansi

This research aimed to analyzing the effect of attitude, subjective norm, perceived behavioral control and readiness for change toward implementing the Government Regulation Number 71 of 2010 concerning the accrual-based governmental accounting standard. This research used a quantitative approach with the closed questionnaire method. The research sample were all the government employees who working at Office For Management of Regional Finance and Assets in Mempawah Regencies. The research result indicates that the variables of subjective norm and readiness for change have the positive and significant effect of implementing Government Regulation Number 71 of 2010, where as the attitude and perceived behavioral control doesn’t indicate the significant relationship with the implementing Government Regulation Number 71 of 2010.Keywords : Theory of planned behavior, Readiness for change, implementation