The Implementation Effect of Accrual Based Accounting System to Organizational Performance with Two Moderating Variables (An Empirical Study in Indonesia)
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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.
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How to Cite
Primasari, D., Gaol, M. B. L., Susiana, & Fuad. (2018). The Implementation Effect of Accrual Based Accounting System to Organizational Performance with Two Moderating Variables (An Empirical Study in Indonesia). Journal of Business and Retail Management Research, Volume 12 Issue 4.
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APA
Primasari, D., Gaol, M. B. L., Susiana, & Fuad. (2018). The Implementation Effect of Accrual Based Accounting System to Organizational Performance with Two Moderating Variables (An Empirical Study in Indonesia). Journal of Business and Retail Management Research, Volume 12 Issue 4.
MLA
Primasari, Dona, et al.. "The Implementation Effect of Accrual Based Accounting System to Organizational Performance with Two Moderating Variables (An Empirical Study in Indonesia)." Journal of Business and Retail Management Research, Volume 12 Issue 4, 2018.
Chicago
Dona Primasari, Manatap Berliana Lumban Gaol, Susiana, and Fuad. "The Implementation Effect of Accrual Based Accounting System to Organizational Performance with Two Moderating Variables (An Empirical Study in Indonesia)." Journal of Business and Retail Management Research Volume 12 Issue 4 (04 Jul 2018).
Harvard
Primasari, D., Gaol, M. B. L., Susiana, & Fuad (2018) The Implementation Effect of Accrual Based Accounting System to Organizational Performance with Two Moderating Variables (An Empirical Study in Indonesia). Journal of Business and Retail Management Research, Volume 12 Issue 4