PENGARUH KOMITMEN ORGANISASI, KUALITAS SUMBER DAYA MANUSIA (SDM) DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH (SAP) BERBASIS AKRUAL PADA PEMERINTAH DAERAH KABUPATEN KUANTAN SINGINGI

Abstract

This aims of this research are to know the effect of organizational commitment, quality of human resources and Utilization of Information Technology on the implementation of accrual-based government accounting standards in the regional government of Kuantan Singingi. The population in this study are employees of the regional apparatus organization Kuantan Singingi who work in the financial department which consists of the Head of Finance, Treasurer of Expenditures, Treasurer of Receipts and financial staff. Data were analyzed using multiple linear regression with a statistical program (SPSS 25), after the classical assumption test was fulfilled. The result of the research shows that Organizational Commitment, Quality of Human Resources and Utilization of Information Technology simultaneously had a positive and significant effect on the implementation of accrual-based government accounting standards in the regional government of Kuantan Singingi Regency.