PENGARUH TINGKAT PENDIDIKAN, PELATIHAN, DAN KUALITAS TEKNOLOGI INFORMASI TERHADAP PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL PADA PEMERINTAH KABUPATEN MUSI BANYUASIN

Deswati Supra

Jurnal ACSY : Jurnal Accounting Politeknik Sekayu
Vol 5 No 2 (2016): Junal ACSY

The purpose of this study was to measure the effect of educational level, training and the quality of information technology to the implementation of Government Accounting Standards on the accrual basis of Musi Banyuasin Government. The theory that the writer used is the agency theory, stakeholders, New Public Management, Accrual Based Government Accounting Standards, level of education, training and the quality of information technology. The dependent variable in this research is the application of Accrual Based Government Accounting Standards. The independent variable is the level of education, training and the quality of information technology. Population and sample of this research is SKPD Musi Banyuasin about 29 SKPD and the number of respondents were 123 persons. Data collection techniques was used is a field study consisted of interviews and questionnaires. This study used multiple linear regression analysis (Multiple Regression Analysis). This study found the level of education, training and the quality of information technology and give significant positive impact on the application of Accrual Based Government Accounting Standards.