PENGARUH KUALITAS SUMBER DAYA MANUSIA, TEKNOLOGI INFORMASI DAN BUDAYA ORGANISASI TERHADAP IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL PADA ORGANISASI PERANGKAT DAERAH (OPD ) KABUPATEN KUANTAN SINGINGI

Abstract

This study aims to examine the influence of the quality of human resources, information technology and organizational culture on the implementation of accrual-based government accounting standards in the local government organization (OPD) of Kuantan Singingi Regency. The research data was obtained from questionnaire data (Primary). The population in this study were 234 all employees in the finance or accounting department at the OPD Kuantan Singingi Regency. Purposive sampling obtained 52 samples. This study uses a quantitative approach. The analysis used is multiple linear regression analysis, with t test and coefficient of determination (R2).

               The results of this study indicate that firstly, human resources have a positive and significant effect on the implementation of accrual-based accounting standards where t count 2,500 > t table 2,011 and a significant value of 0.016 < 0.05. Both information technologies have a positive and significant impact on the implementation of accrual-based accounting standards where t count 3.251 > t table (2.011) and the significant value is 0.002 <0.05. Third, organizational culture has a positive and significant effect on the implementation of accrual-based accounting standards where t count is 2.774 > t table is 2.011 and the arithmetic value is 0.006 <0.05. A Coefficient of Determination was obtained. This indicates that the variables of Human Resources, Information Technology and Organizational Culture can explain the variable of Implementation of Accrual-Based Government Accounting Standards in Local Governments of 15.6%. While the remaining 85.4% is influenced by variables that are not observed in this research model.