ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI SAP BERBASIS AKRUAL DENGAN KOMITMEN SKPD SEBAGAI VARIABEL MODERATING PADA PEMERINTAH PROVINSI SUMATERA UTARA
Nasution, Dito Aditia Darma
Sari, Tapi Anda
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The objective of the study was to analyze some factors which influenced the implementation of accrual-based SAP (Government Accounting System) with the commitment of SKPD (Regional Work Unit) as moderating variable in the North Sumatera Provincial Government. The research used associative/correlation method. The population was 34 SKPDs in the North Sumatera Provincial Government, and the samples were 102 respondents that consisted of the Financial Department Officials, the Treasurer of Expenditures, and the Financial Staff. The data were primary data were obtained by using questionnaires and conducting a survey. The gathered data were analyzed by using multiple linear regression tests for analytical analysis which had been tested by using classic assumption and residual test for testing moderating variable. The result of the research showed that, partially, SDM (human resources) and incentive had positive and significant influence on the implementation of accrual-based SAP, while supporting facility had negative but significant influence on the implementation of accrual-based SAP. Simultaneously, SDM, incentive, and supporting facility had significant influence on the implementation of accrual-based SAP. Moderating testing with residual test showed that the commitment of SKPD as moderating variable could strengthen or weaken the influence of SDM, incentive, and supporting facility on the implementation of accrual-based SAP.