The Effect of Human Resource Competence and the Use of Information Technology on the Effectiveness of Accrual Accounting Implementation (Survey on: Regional Work Unit of Banten, Indonesia)

Abstract

This study aims to examine and to review the Influence of Human Resource Competence and the Use of Information Technology on the Effectiveness of Accrual Accounting Implementation, a case study on Regional Work of Banten Province. The sample used in this study is a census sample using questionnaires to all regional work of Banten as a data analysis tool. The analytical method used is multiple linear regression analysis using PLS analysis tool consisting of the testing of Outer Model and Inner Model.From the test results with Outer Model, the validity and reliable data are obtained after going through two modifications by removing the indicator that does not meet the validity requirements. Inner test results Model R Square test conclude that the Effectiveness of Accrual Accounting Implementation variable is influenced by the Human Resource Competence variable and the Use of Information Technology as much 36.9%. Goodness of Fit Model shows the value of APC and ARS of 0.002 (below 0.05) meaning that the model corresponds to the data. The result of t test shows the result that the variable of human resource competence is not influential while the the use of Information technology variable has significant effect on the Effectiveness of Accrual Accounting Implementation.

Keywords: Human Resource Competence, Use of Investment Technology and Accrual Accounting Effectiveness.