ACTOR ANALYSIS - FACTORS AFFECTING THE LEVEL OF PREPAREDNESS TO THE GOVERNMENT OF APPLICATION ACCRUAL ACCOUNTING OF CASE STUDIES DEPARTMENT OF FINANCE AND ASSET MANAGEMENT INCOME

This study aims to examine (1) the effect of human resources towards the implementation of government accounting standards accrual basis, (2) the effect of organizational commitment on perapan standard government accounting accrual (3) the effect of infrastructure to application satnadar government accounting accrual (4) the effect of support consultant to the adoption of accrual-based accounting standards pemeritahan and influence educational background led to the adoption of accrual-based government accounting standards. Respondents in this study were employees at the Department of Finance and Asset Management Revenue Pasaman. Of the 70 questionnaires disebarkkan to the respondents obtained 62 pieces of questionnaires that can be processed and sampled in the data processing. Data analysis using SPSS version 16.0. Statistical method used is multiple linear regression analysis. Results of testing the hypothesis in this study obtain the results of variable human resources, organizational commitment, infrastructure, consultancy support and educational background led significant effect on the standard implementation of accrual accounting in the Department of Finance and Asset Management Revenue Pasaman. Keywords: Application Level Standards Accrual Accounting, Human Resources, Organizational Commitment, the infrastructure, Support Consultant and Head of Educational Backgroun