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Journal of Business & Retail Management Research
Vol-12, Issue 4, July 2018
ISSN 1751-8202 (Print) ISSN 2056-6271 (Online)
www.jbrmr.com

The Implementation Effect of Accrual Based Accounting System to Organizational Performance with Two Moderating Variables (An Empirical Study in Indonesia)
Dona Primasari Faculty of Economics and Business Universitas Jenderal Soedirman, Indonesia Manatap Berliana Lumban Gaol HKBP Nommensen University, Indonesia Susiana Faculty of Economics and Business Andalas University, Indonesia Fuad Faculty of Economics and Business Diponegoro University, Indonesia


KEY WORDS

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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