FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIVITAS IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL

Dewi Nofiana Citra; Handayani Nur

Dewi Nofiana Citra
Handayani Nur

Keywords: human resources quality, supporting tools, organizational commitment, accrual-based governmentaccounting standards

Abstract

This research is aimed to find out the influence of human resources quality, supporting tools and organizational
commitment to the effectiveness of the implementation of accrual-based government accounting standards in
Surabaya city. The population includes all SKPD. In this study, based on purposive sampling criteria, 15
SKPD have been selected as samples. The data collection technique has been done by issuing questionnaires. The
data is the primary data. Quantitative has been applied as the research method, whereas the analytical technique
has been done by using Multiple Linear Regressions Analysis. The result shows that human resources quality
gives influences to the effectiveness of the implementation of accrual-based government accounting standards,
which means that human resources is one of the important components in implementing the SAP. Supporting
tools give influence to the effectiveness of the implementation of accrual-based government accounting
standards, which means that when the supporting tools that exist in the financial department SKPD, then the
implementation of accrual-based government accounting standards will be better. Organizational commitment
gives influence to the effectiveness of the implementation of accrual-based government accounting standards
which means when organization commitment in applying accrual based government accounting standard is
getting high, then level of readiness of the implementation of accrual-based government accounting standards is
getting high as well.
Keywords: human resources quality, supporting tools, organizational commitment, accrual-based government
accounting standards