Theory of planned behavior dan readiness for change dalam memprediksi niat implementasi peraturan pemerintah nomor 71 tahun 2010

Abstract

Theory of Planned Behavior (TPB) has been widely applied in various fields of behavioral research, to address behaviors that are not under the full control of the individual. This research aimed to analyzing the effect of: 1) attitude toward the behavior; 2) subjective norm; 3) perceived behavioral control; and 4) readiness for changeon the intention to implementing the Government Regulation No.71 Year 2010 concerning the accrual-based governmental accountingstandard. This research used a quantitative approach with the closed questionnaire method. The research samples were all heads of the offices and fields of the office of the Revenueof Regional Finance and Asset Management of the cities and regencies in Central Sulawesi. The research results indicates that the variables of the attitude toward behavior, subjective norm, and readiness for change have the positive and significanc effect on the intention, where as the perceived behavioral control variable does not indicate the significant relationship with theintention.