PENGARUH KUALITAS SUMBER DAYA MANUSIA, KOMITMEN ORGANISASI DAN SISTEM PENGENDALIAN INTERN TERHADAP KEBERHASILAN SAP BERBASIS AKRUAL DI OPD KABUPATEN MALANG

Abstract

ABSTRACT
Government Accounting Standards aims to provide basic guidance in the
preparation and presentation of government financial reports both central and
local governments. While accrual based government accounting standards began
to be applied in Indonesia based on Government Regulation No. 71 of 2010. This
type of research uses a quantitative approach. The location of the research is at
the OPD office of Malang Regency, the samples taken are the government
employees in the OPD office of Malang Regency. Data collection techniques used
questionnaire method, the analysis tool used is multiple linear regression. The
results of this study indicate that the variable quality of human resources,
organizational commitment, and internal control system significantly influence
the success of government accounting standards based on accruals in OPD
Malang Regency.
Keywords: quality of human resources, organizational commitment, internal
control system and accrual-based SAP success.