Jurnal Cakrawala Akuntansi
Vol. 16 No. 2 (2024): Jurnal Cakrawala Akuntansi

Analysis of the Influence of Behavioral Aspects on the Accounting System at PT. Batanghari Sawit Sejahtera

Muhammad Agung Soeharto (Unknown)
Kusumastuti, Ratih (Unknown)
Hernando, Riski (Unknown)
Abdurrahman, Rezi (Unknown)



Article Info

Publish Date
24 Jul 2025

Abstract

The objective of this research is to investigate how behavioral factors, such as motivation, attitude, perception, learning, and emotion, impact the accounting system at PT. Batanghari Sawit Sejahtera. For the study, 45 respondents from the accounting, administration, and warehousing departments were selected using purposive sampling procedures in a quantitative manner. SPSS 22 was used to help with the multiple linear regression data analysis. The study's findings show that these behavioral factors significantly impact the accounting system at the same time. To a certain extent, attitudes, perceptions, and learning are not significantly impacted; only motivation and emotions are. These results demonstrate that the emotional and motivational aspects of employees are critical to the accounting system's efficacy. The implication is that businesses should give employee behavior first priority when creating accurate and effective accounting information systems.

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Journal Info

Abbrev

jca

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

As a means of informing diverse research perspectives, Jurnal Cakrawala Akuntansi welcomes authors from various institutional backgrounds. We are committed to publishing high-quality studies that utilize relevant methods and approaches to explore the Indonesian economy and business context. While ...