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Theory Of Planned Behavior Dan Readiness For Change Dalam Memprediksi Niat Implementasi Peraturan Pemerintah Nomor 71 Tahun 2010

Author

Listed:
  • Nadhira Afdalia
  • Grace T. Pontoh
  • Kartini Kartini

    (Fakultas Ekonomi dan Bisnis Universitas Hasanuddin
    Fakultas Ekonomi dan Bisnis Universitas Hasanuddin
    Fakultas Ekonomi dan Bisnis Universitas Hasanuddin)

Abstract

Theory of Planned Behavior (TPB) telah digunakan dalam penelitian tentang keperilakuan untuk menunjukkan bahwa perilaku tidak sepenuhnya di bawah pengaruh dari individu. Penelitian ini bertujuan untuk menganalisis pengaruh (1) sikap terhadap perilaku, (2) norma subjektif, (3) kontrol perilaku persepsian, dan (4) kesiapan untuk berubah terhadap niat untuk mengimplementasikan Peraturan Pemerintah No. 71 Tahun 2010 tentang Standar Akuntasi Pemerintahan Berbasis Akrual. Penelitian ini menggunakan metode kuantitatif dengan menyebarkan kuesioner. Sampel penelitian ini adalah kepala dinas dan kepala bidang di Dinas Pendapatan Pengelolaan Keuangan dan Aset Daerah Kota dan Kabupaten seluruh Sulawesi Tengah. Hasil penelitian ini mengindikasikan bahwa attitude toward behavior, subjective norms, dan readiness for change mempunyai pengaruh positif dan signifikan terhadap niat, sementara itu perceived behavioral control tidak mengindikasikan pengaruh yang signifikan terhadap niat.

Suggested Citation

  • Nadhira Afdalia & Grace T. Pontoh & Kartini Kartini, 2014. "Theory Of Planned Behavior Dan Readiness For Change Dalam Memprediksi Niat Implementasi Peraturan Pemerintah Nomor 71 Tahun 2010," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 18(2), pages 110-123, Desember.
    • Handle: RePEc:uii:jaaife:v:18:y:2014:i:2:p:110-123
    DOI: http://dx.doi.org/10.20885/jaai.vol18.iss2.art3
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