PENGARUH FAKTOR ORGANISASI TERHADAP TINGKAT PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL

Abstract

The purpose of this research is to test empirically the influence of human resources quality, organization commitment, and accounting information system to the rate of implementation of accrual based Government Accounting Standard on Local Apparatus Work Unit (SKPD) of Surabaya city. Quantitative method has been applied as the method. The sample collection technique has been done by using purposive sampling. The data has been obtained by issuing 90 questionnaires to the employees of financial management at Local Apparatus Work Unit of Surabaya city. 84 of 90 questionnaires have returned to the researcher and 82 questionnaires (91%) have been filled in complete and can be processed. The data which have been collected is processed by using multiple linear regressions analysis. The result of the research shows that human resources quality, organization commitment, and accounting information system have positive influence to the rate of implementation of accrual based government accounting standard. The result of the research support the hypothesis which has been purposed that human resources quality, organization commitment, and accounting information system have positive influence to the rate of implementation of accrual based government accounting standard on Local Apparatus Work Unit (SKPD) of Surabaya city.
Keywords : Human Resource Quality, Organization Commitment, Accounting Information System, Accrual Accounting