THE EFFECT OF FINANCIAL STAFF TRAINING, INFORMATION TECHNOLOGY QUALITY, CONSULTANT SUPPORT, AND WORK UNIT SIZE ON THE LEVEL OF ACCRUAL ACCOUNTING IMPLEMENTATION IN GOVERNMENT

Abstract

This study aims to determine the effect of financial staff training, information technology qualty, consultan support, and the size of the work unit on the level of application of accrual accounting in the study government in the SKPD of North Barito Regency. The type of research used in this research is descriptive qualitative. The sampling technique in this study used a purposive sampling technique with a sample of 28 SKPD with a total sample of 150 respondents. The data obtained were analyzed using SPSS application tools.

The results of this study indicate that the financial staff training variable has no significant effect on the level of accrual accounting application, the qualityof information technology has no significant effect on the level of accrual accounting apllication, while consultant support has a significant effect on the level of accrual accounting application and the size the work unit has a singnificant effect on the level of accounting application accruals.