The Implementation Effect of Accrual Based Accounting System to Organizational Performance with Two Moderating Variables (An Empirical Study in Indonesia)

Dona Primasari; Manatap Berliana Lumban Gaol; Susiana; Fuad

Article Details

Research Article Volume 12 Issue 4

The Implementation Effect of Accrual Based Accounting System to Organizational Performance with Two Moderating Variables (An Empirical Study in Indonesia)

Dona Primasari • Manatap Berliana Lumban Gaol • Susiana • Fuad

Published: 04 Jul 2018 Issue:Volume 12 Issue 4 Jul 2018 Author details below

Dona Primasari

Faculty of Economics and Business Universitas Jenderal Soedirman

Susiana

Faculty of Economics and Business Andalas University

Fuad

Faculty of Economics and Business Diponegoro University

Accrual-based accounting system adaptation computer anxiety employee performance

Download PDF Reading View How to Cite BibTeX / RIS XML Metadata JSON Metadata View Issue

Article Metrics Report

Views, downloads, citations, engagement

Views 581396

Downloads 92

Citations 1

Engagement 581488

Cited by

Current citation count

Abstract

Research summary

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.

Editorial Process

Article History

Published 04 Jul 2018

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.

Citation Context

Archive cited by No internal citing article yet

Reference depth References not listed

DOI record DOI not listed

Citation signal 1 recorded citation

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