<![CDATA[Human resources are the most important factor in creating quality financial reports, because those implementing the Government Internal Control System (GICS) and Government Accounting Standards (GAS) are human resources. At present the number of employees with accounting education backgrounds in the Langkat Regency Government is still minimal and uneven in all Regional Work Units (RWU). The results of the 2014 State Audit Board examination of compliance with legislation stated that of the 12 employees with accounting backgrounds only scattered in 9 (nine) RWUs in the Langkat Regency Government, there were still many RWUs that did not have employees with accounting backgrounds but the Regency Government Langkat has attempted to send Financial Administration Officer in Regional Work Units and financial management staff to conduct training on financial statements. The purpose of this study is to determine and analyse the effect of human resource competencies, the Government Internal Control System (GICS) and organizational commitment to the implementation of accrual accounting in Langkat Regency Government, as well as to know and analyse the moderation of supporting devices in strengthening the effect of human resource competencies, Government Internal Control System (GICS) and organizational commitment to the implementation of accrual accounting in Langkat Regency Government. This research model uses the Moderated Regression Analysis (MRA) model with the SmartPLS Program. The results of this study are HR Competence and Organizational Commitment have a significant positive effect on the implementation of accrual-based accounting. The Government Internal Control System has no significant negative effect on the implementation of accrual-based accounting. Supporting devices are not able to moderate the effect of HR competencies, Government Internal Control Systems and Organizational Commitment to the Implementation of Accrual Based Accounting.]]>
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