ANALSIS FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI AKUNTANSI BERBASIS AKRUAL DI PEMERINTAH DAERAH SE-PROVINSI RIAU (Kota Pekanbaru, Kota Dumai, Kabupaten Rokan Hilir)

Abstract

This study aims to determine the effect of Organizational Commitment on Accrual-
Based Accounting Implementation. Furthermore, this study also examines the role of
Human Resource Competence, Application of Local Government Accounting
Standards (SAPD) and Utilization of SIPKD as mediating the relationship between
Organizational Commitment to Accrual-Based Accounting Implementation. The
population in this study are all Regional Device Organization (Organisasi Perangkat
Daerah - OPD) in Riau Province which are located in Pekanbaru, Dumai and Rokan
Hilir. The sampling method used in this research is purposive sampling, in order to
obtain as much as 113 Regional Device Organization as the sample. This study
used primary data by distributing questionnaires to the head of the accounting
department and head of sub-section in each OPD. The statistical method used to
test the research hypothesis is Structural Equation Model (SEM) based on Partial
Least Square (PLS) with the help of the WarpPLS 6.0 program. The results of this
study prove that organizational commitment did not directly influenced the
implementation of accrual-based accounting, but it influenced the implementation of
accrual-based accounting through human resource competencies, application of
Local Government Accounting Standards and utilization of SIPKD.