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Factors Influencing Readiness Of Local Governments In Implementing Government Regulation In Government Of Riau Province

Author

Listed:
  • Nur Azlina
  • Ahrun Naza
  • Julita Julita

    (Accounting Department, University of Riau, Pekanbaru, Indonesia
    Accounting Department, University of Riau, Pekanbaru, Indonesia
    Accounting Department, University of Riau, Pekanbaru, Indonesia)

Abstract

This study is to examine the factors influencing the readiness of local governments in the implementation of Government Regulation 12 of 2019 regarding regional financial management. The investigated factors include human resources competency and organizational commitment. The research applied a quantitative approach using primary data. The sample for this study consisted of 108 respondents from 27 regional work units in the government of Riau Province. The method of determining the sample by using a census sampling method. Multiple linear regression analysis was used to analyze the data with SPSS version 25.0 software. The results of this study represent that the human resources competency has a significant positive effect on the readiness in implementing regulation and then organizational commitment has a significant positive effect on the readiness in implementing regulation. The research contributions are important for local governments to strategize the effective guidelines for change to ensure the successful implementation of the regulation.

Suggested Citation

  • Nur Azlina & Ahrun Naza & Julita Julita, 2020. "Factors Influencing Readiness Of Local Governments In Implementing Government Regulation In Government Of Riau Province," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 2(1), pages 13-23, May.
    • Handle: RePEc:uii:jcauii:v:2:y:2020:i:1:p:13-23
    DOI: 10.20885/jca.vol2.iss1.art2
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    References listed on IDEAS

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    1. Moawiah Awad Alghizzawi & Rosnia Binti Masruki, 2019. "Organizational Commitment and the Readiness towards Accrual Accounting: The Moderating Role of Job Satisfaction," International Journal of Asian Social Science, Asian Economic and Social Society, vol. 9(2), pages 169-178.
    2. Sumartono Sumartono & Muhammad Ridhwansyah Pasolo, 2019. "The Factors Of Financial Report Transparency In The Regional Government," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 1(1), pages 11-25, January.
    3. Sumartono Sumartono & Muhammad Ridhwansyah Pasolo, 2019. "The factors of financial report transparency in the regional government," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 1(1), pages 11-25.
    4. Moawiah Awad Alghizzawi & Rosnia Binti Masruki, 2019. "Organizational Commitment and the Readiness towards Accrual Accounting: The Moderating Role of Job Satisfaction," International Journal of Asian Social Science, Asian Economic and Social Society, vol. 9(2), pages 169-178, February.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Human resources competency; organizational commitment; and readiness of local governments.;
    All these keywords.

    JEL classification:

    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • R5 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Regional Government Analysis

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