Factors Influencing the Implementation of Accrual-Based Government Accounting Standard (SAP)

Abstract

This research was conducted to examine the effect of Human Resources, Support Tools, Leadership Style, Organizational Commitment and Utilization of Information Technology on Accrual-Based SAP Implementation. The agency theory used to explain the influence factors of accrual-based SAP implementation. The population of this research is all employees of Regional Apparatus Organizations (OPD) in Bantul Regency which includes Regional Offices and Agency. The samples used in this study were the revenue treasurer, expenditure treasurer and asset officer in each Regional Apparatus Organization (OPD) unit. The sampling technique in this study used purposive sampling method. The results of this study, namely Human Resources and supporting devices have a positive effect on Accrual-Based SAP Implementation. Meanwhile, leadership style, organizational commitment and technology utilization do not have a positive effect on Accrual-Based SAP Implementation. Research results this own implications shown to parties in the OPD area Bantul Regency, in particular in Upgrade awareness employee for notice factors source power human, device support, style leadership, commitment organization and utilization technology information in implementation SAP based accruals. Study this expected add knowledge and insight employees so that they can reach objective organization and implemented SAP based accruals.