PENGARUH FAKTOR-FAKTOR KEPERILAKUAN ORGANISASI TERHADAP IMPLEMENTASI SISTEM AKUNTANSI KEUANGAN DAERAH KABUPATEN KUANTAN SINGINGI (Studi Kasus Pada Badan Pengelolaan Keuangan Dan Aset Daerah Kabupaten Kuantan Singingi)

Abstract

The study aims to examine the effect of organizational factors on the implementation of the financial accounting system of the region. The data of this study were obtained from questionnaire data (Primary). the population in this study were 70 all employees of Population financial management bodies and regional assets Kabupaten Kuantan Singingi. The census sampling method obtained 16 samples. This study uses a quantitative approach. The analysis used is multiple linear regression analysis, with the t the and coefficient of determination. The test results show that, first, the effect of .training has no significant effect on the implementation of the regional financial accounting system. Second, clarity of objectives has no significant effect on the implementation of the regional financial accounting system.Third, superior support has a positive and significant effect on the implementation of the regional financial accounting system. The determinant coefficient is 0,874 or equal to 87,4%, which means the magnitude of the influence of the training, clarity of purpose, and superior support for the implementation of the regional financial accounting system is 87,4% while the remaining 12,6% is explained by other causative factors that original from outside the regression that was not examined in this study.