Authors:

I Wayan Gde Yogiswara Darma Putra, Dodik Ariyanto

Abstract:

“This study aims to determine the effect of the quality of human resources, communications, organizational commitment, and leadership style to the readiness of the application of the accrual-based government accounting standards. The analytical tool used is multiple linear regression. The sample was all SKPDs Badung which includes department heads, secretaries, and the finance department staff. These results indicate that the variable quality of human resources, communications, organizational commitment, and leadership style has positive influence on the readiness of the application of the accrual-based government accounting standards”

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PDF:

https://jurnal.harianregional.com/akuntansi/full-11172

Published

2015-10-28

How To Cite

DARMA PUTRA, I Wayan Gde Yogiswara; ARIYANTO, Dodik. FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL.E-Jurnal Akuntansi, [S.l.], v. 13, n. 1, p. 14-32, oct. 2015. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-11172. Date accessed: 28 Aug. 2025.

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Issue

Vol 13 No 1 (2015)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License