TY  - GEN
CY  - UNIVERSITAS LAMPUNG
ID  - eprints24513
UR  - http://digilib.unila.ac.id/24513/
A1  - Mujiyanto, Mujiyanto
Y1  - 2016/11/01/
N2  - ABSTRACT
ANALYSIS OF USER RESISTANCE IN THE IMPLEMENTATION OF
ACCRUAL BASIS GOVERNMENT ACCOUNTING INFORMATION
SYSTEM ON LOCAL GOVERNMENT
(EMPIRICAL STUDY ON BANDAR LAMPUNG GOVERNMENT)
By
MUJIYANTO
This study aimed to analyze users resistance in the implementation of accrual
basis government accounting information system at the Bandar Lampung
Government. It also provides empirical evidence that perceived value, selfefficacy
for change, organizational support and colleagues opinions have an
influence on the user resistance in the implementation of accrual basis
government accounting information system at the Bandar Lampung Government.
The data used in this research is the primary data in the form of a questionnaire
distributed to all instance in Bandar Lampung Governments as many as 52
instance. The methods used to analyze the data is the path analysis using the PLS
(Partial Least Square). The results showed that the perceived value, self-efficacy
for change and organizations support can suppress the resistance, while for
colleagues opinion does not affect the resistance. It can be concluded that the
implementation of accrual basis government accounting information system at
the Bandar Lampung Government, generally does not occur resistance from
users.
.
Keywords: user resistance, accrual-based accounting, information system implementation
PB  - FAKULTAS EKONOMI DAN BISNIS
TI  - ANALISIS RESISTENSI PENGGUNA DALAM IMPLEMENTASI
SISTEM INFORMASI AKUNTANSI PEMERINTAH BERBASIS AKRUAL PADA PEMERINTAH DAERAH(STUDI EMPIRIS PADA PEMERINTAH KOTA BANDAR LAMPUNG)
AV  - restricted
ER  -