FAKTOR FAKTOR YANG MEMPENGARUHI PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL (Studi Pada SKPD Pemerintah Kabupaten Bengkalis)

Abstract

The enactment of government regulation number 71 year 2010 about goverment
accounting standards based accrual and also enactment permendagri 64 2013
about the application of government accounting standards based accrual on regional
government bring big changes in financial reporting system in Indonesia, namely
change from the base cash toward accrual become the bases full in accrual
recognition goverment financial transactions. This research aims to analyse the
influence of variable quality of human researces, information system, the
commitment of the organization, and communication to the application of accrual
based government accounting standards. This research conducted in Bengkalis
district using data primer namely data from questionnaires filled by respondents.
Object used in this research is a work unit (SKPDs) particulary office, the agency
and the departement under the district government Bengkalis. The analytical tool
used is multiple linear regression. The result of the research indicated that the
variabel quality of human researces, information system, the commitment of the
organization, and communication of its effect on applying the government
accounting standards based accrual.