ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI AKUNTANSI AKRUAL PADA UNIT SATUAN KERJA KANTOR CAMAT PANGEAN KABUPATEN KUANTAN SINGINGI

Abstract

The purpose of taking the title of the research was to find out the extent  Analysis of Faktors Affecting the Implementation of Accrual-Based Accounting in Units In Work Region Office of the Subdistrict of Pangean Kuantan Singingi Regency.The research concludes that is known that the variable education had a significance effect on the Implementation of Accrual-Based Accounting, the result was proven by the significance vallue smaller than 5% (0,002 < 0,05), training had a significance effect on the Implementation of Accrual-Based Accounting, the result was proven by the significance vallue smaller than 5% (0,027 < 0,05), quality of Information Technology had a significance effect on the Implementation of Accrual-Based Accounting, the result was proven by the significance vallue smaller than 5% (0,042 < 0,05), leadership style had a significance effect on the Implementation of Accrual-Based Accounting, the result was proven by the significance vallue smaller than 5% (0,006 < 0,05), and fixed-assets management  had a significance effect on the Implementation of Accrual-Based Accounting, the result was proven by the significance vallue smaller than 5% (0,002 < 0,05). Based on the analysis of determination coefficient (R²) explained that 97,9% of the Implementation of Accrual-Based Accounting variabel was influenced by education, training, quality of Information Technology, leadership style, and fixed-assets management variabel, the remaining 2,1% was influenced by other factors that was not examined in this study.