PENGARUH KARAKTERISTIK INDIVIDU TERHADAP PERSEPSI TENTANG STANDAR AKUNTANSI PEMERINTAHAN(Studi Kasus pada Pemerintah Kota Malang)

Firmansyah, Bagus (2007) PENGARUH KARAKTERISTIK INDIVIDU TERHADAP PERSEPSI TENTANG STANDAR AKUNTANSI PEMERINTAHAN(Studi Kasus pada Pemerintah Kota Malang). Other thesis, University of Muhammadiyah Malang.

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Abstract

This study is a case study, where researchers immediately went into the field to conduct research on perceptions of the apparatus, the City Government of Malang on the Government Accounting Standards and the factors that influence it. The purpose of this study was to examine the factors that influence the perception of Government Accounting Standards in the City Government of Malang. To facilitate researchers to achieve its goals, the researchers used several stages of testing and analysis including reliability testing on the pilot project, testing reliability and normality of data, testing the assumption of classical, multiple regression analysis and correlation analysis. From the results of calculations carried out through the stages of the above analysis shows the significance level of expertise with SAP perceptions of amounting to 0.039 and the correlation of 0.384. Then for a significance level of experience with SAP perceptions of amounting to 0.205 and the correlation of -0.209. The level of significance of age with the perception of SAP and correlation of 0.297 -0.091. As for the level of significance between the perception of SAP education amounted to 0.960 and the correlation of 0.125. Based on these analysis results can be concluded that the only variable skills that have a significant and fairly strong correlation with the perception of SAP. While other variables (experience, age and education) did not significantly influence the perception of SAP.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Zainul Afandi
Date Deposited: 02 Jun 2012 08:50
Last Modified: 02 Jun 2012 08:50
URI: http://eprints.umm.ac.id/id/eprint/6436

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