Saring, Suhendro and Sylvia, Veronica NPS and Nauli, Pigo (2015) RESISTENSI PENGGUNA TERHADAP IMPLEMENTASI SISTEM INFORMASI AKUNTANSI BERBASIS AKRUAL PADA PEMERINTAH DAERAH. Prosiding Simposium Nasional Akuntansi 18 Medan 16-19 September 2015.
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Jadwal Pembagian Kelas Presentasi.pdf Download (133kB) | Preview |
Abstract
The purpose of this study is to provide empirical evidence that the perceived value, switching cost, self-efficacy to change, organizational support for change and colleagues opinion affect user resistance in implementing accrual accounting system at the local government entities. The survey was conducted in six local governments in Indonesia, which at the time the research was at the stage of preparation for implementation. The analysis conducted on 187 respondents in response to the change of the information system toward cash accrual system to accrual accounting information. The results showed that the perceived value of benefits perceived user is able to suppress resistance. Swicthing costs, self-efficacy to change, organizational support, and colleagues opinion was not shown to affect user resistance to accept changes to the accrual accounting system and the user will suppress resistance. Keywords: Perceived value, user resistence, local government, accrual accounting system
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi |
| Depositing User: | PIGO NAULI PIGO NAULI |
| Date Deposited: | 06 Jan 2021 02:37 |
| Last Modified: | 06 Jan 2021 02:37 |
| URI: | http://repository.lppm.unila.ac.id/id/eprint/27243 |
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