PENGARUH PEMAHAMAN APARAT DAN KESIAPAN LEMBAGA TERHADAP KESUKSESAN IMPLEMENTASI SISTEM AKUNTANSI PEMERINTAHAN DI PEMERINTAH DAERAH KOTA DAN KABUPATEN SE-EKS KARESIDENAN PEKALONGAN

Abstract

This research aims to know the influence of public employee’s understanding and the readiness of institutions to implementation government accounting system successfully. The implementation of government accounting system on every SKPD with Goverment Accounting Standart  2005 based on  cash toward accrual accounting. The sample used in this research are headofficer of SKPD (Sekretariat, Dinas, Badan, Kantor, Rumah Sakit, Lembaga Teknis Khusus, dan Kecamatan) on Pekalongan City, Pekalongan Recidence, Batang Residence, and Pemalang Residence. The data are analyzed with linier regression. The result of this research show that the public employee’s variable influence to the success of  the implementation of public accounting system. In the other side, the  readiness of institutions variable  don’t significantly influence to implementation government accounting system successfully.

Keywords: government accounting standart 2005, cash toward accrual accounting, government accounting system, SKPD.