Pengaruh Kompetensi Sumber Daya Manusia, Resistensi Terhadap Perubahan dan Sistem Informasi terhadap Implementasi Standar Akuntansi Pemerintahan Berbasis Akrual (Studi Empiris pada SKPD Pemerintahan Kota Pariaman)

Abstract

The aimed of this study to examined the quality of human resources, resistance to change and the information systems to the implementation of accrual based government accounting standard. The population in this study was all SKPD in Pariaman city as many as 28 SKPD. The sample in this study used a sampling technique total sampling. Analyses were performed using multiple regression models. These results indicated that the quality of human resources and information systems are positive significant effect on the implementation of accrual-based accounting standard (sig 0.000 and 0,004). Resistance to change negative significant effect on the implementation of accrual based government accounting standar.

Keyword : competence of human resources, resistance to change and information systems.