Pengaruh Kualitas Sumber Daya Manusia, Sistem Informasi Akuntansi Dan Komitmen Organisasi Terhadap Implementasi Standar Akuntansi Pemerintah Berbasis Akrual

Abstract

This study aims to determine how the variables influence the quality of human resources, accounting information systems, organizational commitment to the implementation of accrual-based government accounting standards partially or simultaneously. This research was conducted using quantitative methods. The population that became the unit of analysis in this study were 19 Departments of Regional Apparatus Organizations in Jambi City. The sampling method is purposive sampling technique with the number of respondents as many as 76 people. The type of data in this study is primary data. Data collection was carried out using a questionnaire instrument. Measurement using a Likert scale. Analysis of research data using multiple linear regression analysis using SPSS version 22 program. The results of this study indicate that the quality of human resources and