Pengaruh Kompetensi Sumber Daya Manusia, Tingkat Pendidikan Staf Keuangan, Kualitas Teknologi Informasi, Pengalaman Menjalankan Basis Kas Menuju Akrual dan Komitmen Organisasi terhadap Tingkat Penerapan Akuntansi Akrual pada Pemerintah Badan Pengelola Pajak dan Retribusi Daerah Kota Medan

Abstract

Accrual-based government accounting standards have been stipulated in Government Regulation (PP) No. 71 of 2010 as a substitute for PP no. 24 of 2005 concerning cash-based government accounting standards. A significant change in the methodology of financial reporting in Indonesia resulted from the application of PP No. 71 of 2010 concerning Accrual-based Government Accounting Standards, specifically the transition from a cash to accrual basis to a full accrual basis in recognizing government financial transactions. Adequate human resources are required to implement accrual-based accounting. Therefore, this study aims to determine the influence of HR competence on the level of application of accrual accounting specifically for " pemerintahan Badan Pengelola Pajak dan Retribusi Daerah di Kota Medan". Which will be investigated using a casual associative study, the goal of which is to see and recognize causal relationships between various variables using primary data types. It is expected that empirical research will be able to explain the influence of HR competence, financial staff level of education, information technology quality, experience operating cash basis towards accruals, and organizational commitment as independent variables on the level of application of accrual accounting as the dependent variable. According to the study's findings, the level of accrual accounting implementation at “Badan Pengelola Pajak Dan Retribusi Daerah”in Medan City is positively and significantly influenced by human resource competency, information technology quality, financial staff education, experience transitioning from a cash basis to accruals, and organizational commitment. Therefore, it may be said that each variable has a positive and substantial impact.