| dc.description.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. | en_US |
