THE EFFECT OF ORGANIZATION COMMITMENT, HUMAN RESOURCE, REGIONAL REGULATION, INFRASTRUCTURE, AND INFORMATION SYSTEM ON REGIONAL GOVERNMENT READINESS IN THE IMPLEMENTATION OF ACCRUAL ACCOUNTING AND GOOD AND CLEAN GOVERNANCE (GGC)

ika sasti, ferina and abdurrohman, abdurrahman and Ermadiani, Eem (2016) THE EFFECT OF ORGANIZATION COMMITMENT, HUMAN RESOURCE, REGIONAL REGULATION, INFRASTRUCTURE, AND INFORMATION SYSTEM ON REGIONAL GOVERNMENT READINESS IN THE IMPLEMENTATION OF ACCRUAL ACCOUNTING AND GOOD AND CLEAN GOVERNANCE (GGC). In: Proceedings of Comparative Asia Africa Governmental Accounting (CAAGA), , 16-17 November 2016, Jakarta. (In Press)

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        Abstract

        The regulations which born related with financial management has many implications and must be addressed well and early. The regulations which born related with financial management are including regulations on planning management and budgeting, budget implementation, reporting, accountability, internal information system and financial report examination. All of that regulations must be well addressed by regional governance. The purpose of this study are to acquire empirical proof on which factors that must be addressed and prepared by regional governance in order to implemented accrual accounting based financial report. The factors or variables that we tested are limited on organization commitment, human resource, regional regulation, infrastructure, and information system as independent variable on the dependent variable of regional government readiness in the implementation of regulations especially the ones related with accrual based accounting and good and clean governance (GGC). The results of this study reveal that organization commitment, infrastructure, information system, and regional regulation has a significant amount of impact on regional government implementation of accrual based accounting. Also, regional government readiness does not have any result on good and clean governance (GGC)

        Item Type: Conference or Workshop Item (Paper)
        Uncontrolled Keywords: Accrual Based Accounting, Organization Commitment, Human Resource, Regional Regulation, Infrastructure, Information System, Government Readiness and Good and Clean Government.
        Subjects: H Social Sciences > H Social Sciences (General)
        H Social Sciences > HC Economic History and Conditions
        Divisions: Faculty of Economics > Department of Accounting
        Depositing User: Muchtar Indana
        Date Deposited: 07 Mar 2017 15:03
        Last Modified: 07 Mar 2017 15:03
        URI: http://eprints.unsri.ac.id/id/eprint/7091

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