ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENERAPAN AKUNTANSI AKRUAL PADA DINAS KOPERASI USAHA KECIL MENENGAH, PERDAGANGAN DAN PERINDUSTRIAN KABUPATEN KUANTAN SINGINGI

Abstract

This study aims to examine the Analysis of Factors Affecting the Level of Application of Accrual Accounting in the Cooperative Office of Small and Medium Enterprises, Trade and Industry, Kuantan Singingi Regency. The research data was obtained from questionnaire data (Primary). The population in this study were 31 employees of the Small and Medium Enterprises, Trade and Industry Cooperative Office of Kuantan Singingi Regency. The sampling method of purposive sampling obtained 6 samples. This study uses a quantitative approach. The analysis used is multiple linear regression analysis, with the t test and the coefficient of determination (R²). Test results show that. First Human Resources Competencies has a positive and significant effect on the level of Accrual Accounting Implementation where t arithmetic 15,841 > t table 4,303 and a significant value of 0,004 < 0,05. Second Effect of Information Technology has a positive and significant effect on the level of Accrual Accounting Application where t arithmetic 7,100 > t table 4,303 and a significant value of 0,019 < 0,05. Third, the effect of incentives has a positive and significant effect on the level of accrual accounting implementation where t arithmetic 4,355 > t table 4,303 and significant value 0,049 < 0,05. Obtained Coeficiency Obtained equal to 0,992 or equal to 99,2% which means that the magnitude of the Analysis of Factors Affecting the Accrual Accounting Application Rate is 99,2% while the remaining 0,8% is explained by other causative factors originating from outside the regression not examined in this study