CD Skripsi
Pengaruh Sumber Daya Manusia, Teknologi Informasi Dan Budaya Organisasi Terhadap Implementasi Standar Akuntansi Pemerintah Berbasis Akrual (Studi Empiris Pada Satuan Kerja Perangkat Daerah (Skpd) Kota Pekanbaru)
The purpose of this study was to determine and analyze the influence of human resources, information technology and organizational culture on the implementation of government accounting standards accrual based in regional government. The population of this study is SKPD Pekanbaru a total of 25 SKPD, the sampling technique used purposive sampling so that the eligible sample were as many as 100 persons. Data anaylisi method used is multiple linier regression analysis used SPSS 21 for windows. The results of the road map study indicated that variable the human resources, information technology and organizational culture influence on the implementation of government accounting standards accrual based in regional government significant value 0,000, 0,000, 0,000. Contributions the influence of human resources, information technology and cultural organizational may explain the implementation of government accounting standards accrual based in Pekanbaru City amounted 71,7%. While the remaining 28,3% is influenced by variables that aren’t observed ini this study. Keywords: government accounting standards, accrual based, implementation, human resources, information technology, organizational culture, PP No.71 Tahun 2010, Permendagri No.64 Tahun 2013
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