FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL DENGAN MOTIVASI SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Kampa

Abstract

This research is to analyze the influence of the quality of human resources, leadership style, Information Technology and Motivation toward the Implementation of Accounting Standards Based on Accrual Government. This study uses a Population of employees who work in the work Unit of Kampar district. Sampling method in this research is purposive sampling. Total sample amounted to 116 respondents. This Study Uses Primary data in the form of questionnaires given to the respondents. Then, the variabel Quality of Human Data Source, Leadership Style, Information Technology and Motivation Moderation variablestested using multiple linear regression analysis using SPSS 20.1 software. Prior to the regression test, the data were first tested using the data quality test and the classical assumption test. The results of this study indicate that the Quality of Human Resources, Leadership style, Information Technology and Moderation of Motivation have a positive effect on the Implementation of Accrual Based Government Accounting Standards.

Keywords: Quality of Human Resources, Leadership Style, Information Technology, Motivation, Implementation of Accrual Based Government Accounting Standards.