Widiyanti, Ade and Andriyanto, R. Weddie and Saring, Suhendro and Metalia, Mega and Sembiring, Sari Indah Oktanti Antecedents Percieved Usefulness Pengambilan Keputusan. In: KONRA RIAU 2. (Submitted)

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Abstract

The preparation of regional budgets is influenced by many factors, so the decision making must be careful and thorough and supported by adequate data sources. However, human resources also have limitations in storing and remembering the data needed in making budgetary decisions. The preparation of government financial statements currently uses the accrual basis, so that more and more data will be available. Information technology support can reduce the gap between the capabilities of human resources and the demands of budget decisions.This study aims to examine the influence of information technology support to perceived usefulness in decision making and its implications to the quality of the implementation of accrual accounting. The object of this research is the Government of Lampung Province. Research method used survey method, descriptive and verification and conducted in 54 of Lampung Provincial Government SKPD. The data data collected through questionnaires and were tested by Structural Equation Model (SEM) using LISREL analysistools.The result finds that: information technology support has positive effect to perceived usefulnessin decision making qualityand information technology support has positive effect to the implementation of accrualaccounting through perceived usefulnessin decision making quality.

Item Type:	Conference or Workshop Item (Paper)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User:	Mrs Sari Indah Oktanti Sembiring
Date Deposited:	09 Nov 2021 01:16
Last Modified:	09 Nov 2021 01:16
URI:	http://repository.lppm.unila.ac.id/id/eprint/35611

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