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PENGARUH FAKTOR KEPERILAKUAN TERHADAP KEGUNAAN SISTEM KEUANGAN AKUNTANSI DAERAH DI KOTA MALANG

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH FAKTOR KEPERILAKUAN TERHADAP KEGUNAAN SISTEM KEUANGAN AKUNTANSI DAERAH DI KOTA MALANG
 
Creator Oktaviani, Shella Citra
Mahsuni, Abdul Wahid
Afifudin, Afifudin
 
Description This study aims to determine the effect of behavioral factors on the use of the Regional Accounting Financial System in Malang. The variables used in this study are Attitudes, Emotions and Motivation towards the Regional Financial Accounting System. The sample in this study was 53 BPKAD Malang City employees. From the test results using multiple linear regression models obtained results simultaneously Variable Attitudes, Emotions and motivation affect the financial system of Regional Accounting. Partial test results show attitudes and motivation affect the Regional Accounting financial system, Partial test results indicate Emotion has no effect on the Regional Accounting financial systemKeywords: Regional Financial Accounting System, Attitude, Motivation, Emotion
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor
 
Date 2020-02-04
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/6111
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 9, No 02 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/6111/5013
 
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