Indonesian Journal of Law and Economics Review
Vol 1 No 4 (2018): August
Financial Accounting

Perception of E-Budgeting Implementation
Persepsi Terhadap Implementasi E-Budgeting


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  • Alfi Eka Zulfiani,
  • Sarwenda Biduri*
Alfi Eka Zulfiani
Universitas Muhammadiyah Sidoarjo, Indonesia
Sarwenda Biduri
Universitas Muhammadiyah Sidoarjo, Indonesia *

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/ijler.v2i2.84
Published August 31, 2018
Keywords
  • Ystem Quality,
  • Information Quality,
  • Quality of Human Resources,
  • E-Budgeting Implementation
How to Cite
Zulfiani, A. E., & Biduri, S. (2018). Perception of E-Budgeting Implementation. Indonesian Journal of Law and Economics Review, 1(4), 10.21070/ijler.v2i2.84. https://doi.org/10.21070/ijler.v2i2.84

Copyright (c) 2018 Alfi Eka Zulfiani, Sarwenda Biduri

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

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Abstract

This study aims to determine the influence of system quality, information quality and quality of human resources on the implementation of e-budgeting in Sidoarjo Regency. This study uses a quantitative method with a questionnaire as a research instrument. The sample used was 10 OPD in Sidoarjo Regency. The sampling technique in this study used purposive sampling. The data analysis technique used is validity test, reliability test and classic assumption test while the hypothesis testing in this study uses multiple linear regression analysis. The results of the research obtained based on the validity test and reliability test showed that all questions were declared valid and reliable. The results of the analysis show that the quality of the system partially influences the implementation of e-budgeting. The quality of human resources partially influences the implementation of e- budgeting. While the quality of information does not partially affect the implementation of e-budgeting.

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