ANALISIS RESISTENSI PENGGUNA DALAM IMPLEMENTASI SISTEM INFORMASI AKUNTANSI PEMERINTAH BERBASIS AKRUAL PADA PEMERINTAH DAERAH(STUDI EMPIRIS PADA PEMERINTAH KOTA BANDAR LAMPUNG)
| Main Author: | Mujiyanto, Mujiyanto |
|---|---|
| Format: | Bachelors NonPeerReviewed Book Report |
| Terbitan: |
FAKULTAS EKONOMI DAN BISNIS
, 2016
|
| Subjects: | |
| Online Access: |
http://digilib.unila.ac.id/24513/20/Abstrak.pdf http://digilib.unila.ac.id/24513/32/SKRIPSI%20FULL.pdf http://digilib.unila.ac.id/24513/33/SKRIPSI%20TANPA%20BAB%20PEMBAHASAN.pdf http://digilib.unila.ac.id/24513/ |
Daftar Isi:
- ABSTRACT ANALYSIS OF USER RESISTANCE IN THE IMPLEMENTATION OF ACCRUAL BASIS GOVERNMENT ACCOUNTING INFORMATION SYSTEM ON LOCAL GOVERNMENT (EMPIRICAL STUDY ON BANDAR LAMPUNG GOVERNMENT) By MUJIYANTO This study aimed to analyze users resistance in the implementation of accrual basis government accounting information system at the Bandar Lampung Government. It also provides empirical evidence that perceived value, selfefficacy for change, organizational support and colleagues opinions have an influence on the user resistance in the implementation of accrual basis government accounting information system at the Bandar Lampung Government. The data used in this research is the primary data in the form of a questionnaire distributed to all instance in Bandar Lampung Governments as many as 52 instance. The methods used to analyze the data is the path analysis using the PLS (Partial Least Square). The results showed that the perceived value, self-efficacy for change and organizations support can suppress the resistance, while for colleagues opinion does not affect the resistance. It can be concluded that the implementation of accrual basis government accounting information system at the Bandar Lampung Government, generally does not occur resistance from users. . Keywords: user resistance, accrual-based accounting, information system implementation