ANALYSIS OF DETERMINATION OF THE IMPLEMENTATION  ACCRUAL-BASED ACCOUNTING STANDARDS IN LHOKSEUMAWE REGENCY

Implementation of Government Regulation Number 71 of 2010 concerning Government Accounting Standards brought changes in the presentation of government financial statements, which previously used cash-based accounting standards, to accrual-based accounting standards. Cash-based recognizes the recording of transactions and recognition occurs only when cash is out and cash in and does not record liabilities and assets at all. Accrual-based recording is believed to be able to produce financial reports that are more accurate and more reliable, comprehensive and relevant for decision making. In order to support the implementation of a good and competent accrual basis, supporting factors are needed such as human resources, organizational commitment, utilization of information and communication technology. The purpose of this study was to analyze the influence of human resources, organizational commitment, information and communication technology on the application of accrual-based accounting standards in the Lhokseumawe regency. The number of respondents in this study were 68 employees from the SKPK in Lhokseumawe regency, the research data was in the form of primary data with data analysis using multiple linear regression. The results showed that human resources, government commitment, information technology, and communication had an effect on the application of accrual-based accounting standards in Lhokseumawe regency. The number of respondents in this study were 68 employees from the SKPK in Lhokseumawe regency, the research data was in the form of primary data with data analysis using multiple linear regression. The results showed that human resources, government commitment, information technology, and communication had an effect on the application of accrual-based accounting standards in Lhokseumawe regency. The number of respondents in this study were 68 employees from the SKPK in Lhokseumawe regency, the research data was in the form of primary data with data analysis using multiple linear regression. The results showed that human resources, government commitment, information technology, and communication had an effect on the application of accrual-based accounting standards in the Lhokseumawe regency.

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PENGARUH KUALITAS SDM, KOMITMEN ORGANISASI, PEMANFAATAN TEKNOLOGI INFORMASI PADA EFEKTIVITAS PENERAPAN SAP BERBASIS AKRUAL

Buletin Studi Ekonomi ◽

10.24843/bse.2019.v24.i01.p09 ◽

2019 ◽

pp. 133

Author(s):

Kadek Agus Yogi Arta ◽

I Ketut Yadnyana

Keyword(s):

Information Technology ◽

Organizational Commitment ◽

Linear Regression ◽

Human Resources ◽

Multiple Linear Regression ◽

Accounting Standards ◽

Sampling Technique ◽

Positive Influence

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.

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FAKTOR-FAKTOR YANGrMEMPENGARUHI IMPLEMENTASI SISTEM INFORMASIkAKUNTANSI BERBASISrTEKNOLOGI INFORMASI

eBA Journal: Journal Economics, Bussines and Accounting ◽

10.32492/eba.v5i2.843 ◽

2019 ◽

Vol 5 (2) ◽

pp. 29-41

Author(s):

Rica Agustina ◽

Endang Masitoh ◽

Riana R Dewi

Keyword(s):

Information Technology ◽

Information Systems ◽

Data Analysis ◽

Linear Regression ◽

Human Resources ◽

Multiple Linear Regression ◽

Accounting Information ◽

Technology Infrastructure ◽

Accounting Information Systems ◽

Information Technology Infrastructure

Accounting information system is the main provider of information in a company for decision making. The development of information technology has affected all aspects of life. In the field of economics, especially accounting, accounting information systems are much influenced by the development of information technology. This study aims to determine the effect of human resources, information technology infrastructure, support management, and software on the implementation of information technology-based accounting information systems. The technique of taking this research data uses a random sampling technique with a sample of 65 respondents. The data used in this study are questionnaires using the Likert scale 1 to 5. The data analysis technique used in this study was multiple linear regression using the SPSS 21 program for Windows. The analysis tool in this study uses validity and reliability, classic assumption tests (normality test, multicollinearity test, heteroscedasticity test and autocorrelation test) while data analysis uses multiple linear regression test, t test, F test and coefficient of determination. Based on the results of the t-test analysis conducted, it shows that there is a positive influence between human resources, information technology infrastructure, management support, and software on the implementation of information technology-based accounting information systems.

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PENGARUH KOMPETENSI, PEMANFAATAN TEKNOLOGI INFORMASI, KOMITMEN DAN REVISI ANGGARAN PADA EFEKTIVITAS PENGELOLAAN ANGGARAN UNIVERSITAS UDAYANA

E-Jurnal Ekonomi dan Bisnis Universitas Udayana ◽

10.24843/eeb.2017.v06.i11.p07 ◽

2017 ◽

pp. 3917

Author(s):

I Wayan Sukarta ◽

I Dewa Nyoman Badera ◽

Ni Made Dwi Ratnadi

Keyword(s):

Information Technology ◽

Data Analysis ◽

Organizational Commitment ◽

Linear Regression ◽

Human Resources ◽

Positive Influence ◽

Primary Data ◽

Budget Management ◽

Analysis Technique ◽

Data Source

This study aimed to get empirical evidence of the influence of human resources competence, utilization of information technology, organizational commitment and budget revision on the effectiveness of Udayana University budget management. Data source used are primary data obtained through questionnaires. The respondents were all over the existing budget management officer of Udayana University in 2016 as many as 156 peoples. Data analysis technique used multiple linear regression. The analysis showed that the human resources competencies positive influence on the effectiveness of budget management, utilization of information technology positive influence on the effectiveness of budget management, organizational commitment positive influence on the effectiveness of budget management and budget revision positive influence on the effectiveness of Udayana University budget management.

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FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL

Media Mahardhika ◽

10.29062/mahardika.v18i3.176 ◽

2020 ◽

Vol 18 (3) ◽

pp. 378

Author(s):

Rochman Arif

Keyword(s):

Information Technology ◽

Data Analysis ◽

Linear Regression ◽

Human Resources ◽

Multiple Linear Regression ◽

Leadership Styles ◽

Human Resource ◽

Regression Analyses ◽

The Government ◽

Positive Effect

The purpose of this research is to test and analyze the influence of human resource variables, supporting devices, leadership styles, organizational commitments and information technology to implement SAP-based accruals in the government of Lamongan Regency. This research was conducted in Lamongan Regency sample in this study as much as 97 respondents consisting of 36 SKPD in Lamongan Regency. Data analysis tools in this study use multiple linear regression analyses , use SPSS App version 20 help. The results of this study showed that the variables of human resources, supporting devices, leadership styles, organizational commitments and information technology to influence the implementation of SAP-based accruals in the government environment of Lamongan Regency. Simultaneously human resources, supporting devices, leadership styles, organizational commitments and information technology in the implementation of the positive effect of SAP based on accruals in the government environment of Lamongan Regency.

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KREATIVITAS DAN PSYCHOLOGICAL CAPITAL PENGUSAHA BATU TEMPLEK DI KABUPATEN PURWAKARTA

Eqien: Jurnal Ekonomi dan Bisnis ◽

10.34308/eqien.v6i1.69 ◽

2019 ◽

Vol 6 (1) ◽

pp. 1-11

Author(s):

Hasemi Fauzi Ma’mun ◽

Dedeng Abdul Gani Amruloh ◽

Amna Mawardi

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Psychological Capital ◽

Secondary Data ◽

Research Data ◽

Primary Data ◽

Analysis Methods ◽

Stone Industry ◽

Data Analysis Methods

The purpose of this study is to determine the effect of creativity on the performance of SMEs. Population in this research is all of micro enterprise in templek stone industry in Purwakarta, number of sample used in this research is 21 micro enterprise, all member of population is used as sample. Primary data obtained through the distribution of questionnaires to the respondents ie owners or managers of SMEs, while secondary data obtained from BPS and other relevant agencies related to research, data analysis methods used in this study is multiple linear regression with the help of the program IBM SPSS version 23 . Based on the results of research and testing has been done show that partially creativity significantly influence the performance of SMEs templek stone, furthermore, the results of research and testing of psychological capital variable is known to have a partial influence not significant to performance, simultaneously or creativity and psychological capital have a positive and significant effect on the performance of Batu Templek micro enterprise in Purwakarta.

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Dampak Sumber Daya Manusia, Skala Usaha, Umur Usaha dan Pelatihan Akuntansi Terhadap Penggunaan Informasi Akuntansi pada UMKM

Jurnal Akuntansi dan Ekonomika ◽

10.37859/jae.v11i1.2489 ◽

2021 ◽

Vol 11 (1) ◽

pp. 12-22

Author(s):

Mayla Khoiriyah ◽

Vera Oktari

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Human Resources ◽

Multiple Linear Regression ◽

Raw Materials ◽

Sample Selection ◽

Accounting Information ◽

Primary Data ◽

Analysis Technique ◽

Marketing Methods

To reduce problems that become obstacles to the development and growth of MSMEs such as limited capital, difficulties in raw materials, technological stuttering, low quality human resources and ineffective marketing methods can be overcome by applying and using accounting information. This study aims to determine the effect of human resources, business scale, business age and accounting training on the use of accounting information at MSMEs. This research used primary data with questionnaires as instruments. The method used for sample selection is purposive sampling. Samples obtained in this study were 120 MSMEs. But only 92 (76.67%) questionnaires were returned and could be processed. Data analysis technique used in this research is multiple linear regression. The results shows that human resources, business scale and accounting training affect the use of accounting information at MSMEs. While the age of the business does not affect the use of accounting information at MSMEs.

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PERSEPSI MAHASISWA FAKULTAS EKONOMI MENGENAI PENGGELAPAN PAJAK (STUDI PADA MAHASISWA FAKULTAS EKONOMI UNIVERSITAS WIJAYA KUSUMA SURABAYA)

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) ◽

10.34204/jiafe.v4i1.1076 ◽

2019 ◽

Vol 4 (1) ◽

pp. 37-54

Author(s):

James Tumewu ◽

Wiwin Wahyuni

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Tax Evasion ◽

Financial Statements ◽

Research Data ◽

Purposive Sampling ◽

Analysis Technique ◽

Economics Faculty ◽

Taxation System

Tax evasion is a tax deductible scheme that is owed by violating the provisions of taxation (illegal). Tax evasion is usually done by the company by making false invoices, not recording some sales, or preparing fake financial statements, but the practice of tax evasion like this is often caught, thus the mode of tax evasion is now changing. Perception is the response of something or is the process of knowing some things through the senses. This research is interested to prove the perception of the students of economics faculty regarding the tax evasion, where these students have received taxation class and practice. This study uses questionnaires to obtain students perception data, and use purposive sampling in obtaining sample research. Data analysis technique used is multiple-linear regression. The result of research shows that only discrimination variables affect the tax evasion based on the perception of the students of economics faculty, while the variables of justice, taxation system and understanding of taxation do not affect tax evasion based on the perception of the students of Economics Faculty, Wijaya Kusuma Surabaya University.

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PENGARUH KUALITAS LAYANAN DAN CITRA PERUSAHAAN TERHADAP KEPUASAN NASABAH

Jurnal Manajemen Bisnis Krisnadwipayana ◽

10.35137/jmbk.v5i2.113 ◽

2017 ◽

Vol 5 (2) ◽

Author(s):

Ismail Razak, SE., MS. ◽

Elza Finnora

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Sampling Method ◽

Services Quality ◽

Corporate Image ◽

Primary Data ◽

Analysis Method ◽

Simple Linear Regression ◽

Data Analysis Method

The aim of this study was to analize the influence of services quality and corporate image on the satisfaction of customers. Primary data was obtained from customers of Standard Chartered Bank through admission filling of questionnaire by using scale of Likert. In this study, accident sampling method was used and data analysis method was simple linear regression and multiple linear regression. The results of this study indicated that services quality and corporate image positively and significant influenced the satisfaction of customers. The conclution of this study is that services quality was dominant than corporate image in influencing the satisfaction of customers.

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PENGARUH PEMAHAMAN PERATURAN PAJAK, SANKSI PERPAJAKAN, PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (WPOP)

BALANCE Jurnal Akuntansi dan Bisnis ◽

10.32502/jab.v4i2.1986 ◽

2019 ◽

Vol 4 (2) ◽

pp. 595

Author(s):

Fenty Asterina ◽

Chessy Septiani

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Problem Formulation ◽

Primary Data ◽

Data Analysis Technique ◽

Analysis Technique ◽

Positive Effect ◽

Tax Regulation

This research was made to answer the problem formulation in this study that was to find out whether there were effects of tax regulation understanding, tax sanctions and tax audits on individual taxpayer compliance. With the aim of research was to determine the effect of tax regulations on individual taxpayer compliancein KPP Pratama Palembang SeberangUlu, to determine the effect of tax sanctions on individual taxpayer compliance in KPP Pratama Palembang Seberang Ulu. The variables in this study were tax regulations understanding (X1), taxation sanctions (X2), taxpayer compliance (Y). this type of research was associative and descriptive. The population in this study was 45 UKM Seberang Ulu I. Data that used in this research primary data of questionnaire. The data analysis technique used is multiple linear regression with the help of SPSS version 22.The results of the study showed that taxregulations understanding did not have an effect and was not significant on taxpayer compkiance, while taxation sanctions and tax audits had a positive effect on taxpayer compliance.

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Analisis Peluang terhadap Penilaian Kinerja Pegawai Menggunakan Metode Regresi Linier Berganda dengan SPSS

PERFORMA Media Ilmiah Teknik Industri ◽

10.20961/performa.20.2.47950 ◽

2021 ◽

Vol 20 (2) ◽

pp. 69

Author(s):

Billy Nugraha ◽

Wahyudin Wahyudin ◽

Fahriza Nurul Azizah

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Human Resources ◽

Multiple Linear Regression ◽

Human Resource Development ◽

Human Resource ◽

Statistical Methods ◽

Sampling Technique ◽

Significance Testing ◽

Independent Variables

Research on human resource development have been carried out. With the aim of can be used as parameters to create the development of quality human resources. This research aims to know the influence of opportunities on the assessment of the performance of employees. Opportunities under study is divided into three indicators, namely the environment, the rules and colleagues. Sampling technique in this study using a sampling of saturated. The technique of data analysis was conducted gradually, starting from the editing, coding, scoring and tabulation. In addition, using a likert scale developed by Ransis Likert. While for the development of research using statistical methods, it is necessary to qualify the classical assumption test before the test is conducted multiple linear regression. It aims to determine how much significance of significance testing. The results from the hypothesis t, there is on the value tcount for the partial (sequential) starting from X1 = 2,639, X2 = 3,379 and X3 = 2,210. In addition, the results of the hypothesis F, contained in the value of Fcount simultaneously (together) was 12,597. While the value of R Square (R2) of 0,282, if then the result of 28.2%. It can be concluded from the three independent variables affect the dependent variable by 28,2%.

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