CD Skripsi
Pengaruh Teknologi Informasi, Pelatihan Staf Keuangan Dan Gaya Kepemimpinan Terhadap Implementasi Standar Akuntansi Pemerintah Berbasis Akrual (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Kepulauan Meranti 2015)
This research was conducted on employees SKPD Kepulauan Meranti. This research was included in the quantitative research. The type of data used in this research is the primary data by source. And then, in data collections sampling was conducted with a purposive sampling method (Sugiyono, 2012: 392) with respondents as many as 92 employees who working in SKPD Kepulauan Meranti. Data were analyzed using multiple regression with SPSS version 17. This research aimed to know the influence of the Information Technology, Finance Staff Training and Leadership Style to the Implementation of Accrual Based Government Accounting Standards. The main problem that researcher descriptions are as follows: to see how many significant relationship between the dependent variable to the independent variable. The results of this research showed that the Information Technology have influence to the Implementation of Accrual Based Government Accounting Standards, Financial Staff Training have influence to the implementation of Accrual Based Government Accounting Standards, and leadership style have influence to the implementation of Accrual Based Government Accounting Standards. significant value 0,009, 0,000, 0,002. Contributions the influence of Information Technology, Financial Staff Training and leadership style may explain the implementation of government accounting standards accrual based in the government of Kepulauan Meranti amounted 79,5%. While the remaining 20,5% is influenced by variables that aren’t observed ini this study. Keywords: government accounting standards, accrual based, implementation,Information Technology, Finance Staff Training and Leadership Style.
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