The Influence of Attitudes, Motivation, And Perceptions on The Village Financial Accounting System in Kadipaten Subdistrict of Majalengka Regency

Abstract

The issue that arises in Kadipaten subdistrict relates to behavioral aspects of operating a financial accounting system. This research aims to determine how behavioral factors influence the use of the Regional Accounting Financial System in Kadipaten subdistrict. In this study, the population is the Kadipaten subdistrict unit of the work device area (SKPD). This study is quantitative research. The type of data used in this research is primary data. Questionnaires were used for the data collection method, purposive sampling was used as the sampling technique, and multiple linear regression was used for data analysis with the aid of the SPSS program. This study's sample consisted of 35 respondents who worked in Kadipaten subdistrict. According to the results of the multiple linear regression test, the regional financial accounting system is partially affected in a significant and positive way by three factors: attitude, motivation, and perception.