Keyword

Accrual-based accounting system, adaptation, computer anxiety, employee performance

Abstract

        This study examines the implementation effect of accrual based accounting system to employee performance with adaptation and computer anxiety as the moderating variables. The sample in this research is the government officials in central Java, Indonesia. This research uses Moderated Regression Analysis (MRA) for data analysis. The results show that the implementation of accrual based accounting system affect the performance. Adaptation is not proven as a moderating variable however computer anxiety is proven to be a moderating variable.

 

DOI: https://doi.org/10.24052/JBRMR/V12IS04/ART-16


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