IMPACT OF SAIBA USERS, ACCOUNTING TRAINER, ORGANIZATIONAL CULTURE ON THE ADOPTIONS OF ACCRUAL BASED
Abstrak
Tujuan dari penelitian ini untuk mengetahui faktor-faktor yang mempengaruhi penerapan akuntansi berbasis akrual. Kanwil Kementerian Agama Sulawesi Selatan menyediakan informasi yang digunakan dalam penelitian ini. Penelitian ini bertujuan untuk mengetahui secara objektif pengaruh penggunaan aplikasi SAIBA, pelatihan akuntansi dan budaya organisasi terhadap penerapan akuntansi berbasis akrual dalam menghasilkan laporan keuangan yang berkualitas. Populasi penelitian terdiri dari 92 operator aplikasi SAIBA yang bekerja di Kanwil Kementerian Agama Sulawesi Selatan. SPSS adalah metode yang digunakan untuk analisis data. Temuan penelitian menunjukkan bahwa pengguna SAIBA, pelatihan akuntansi, dan budaya organisasi memiliki dampak positif dan signifikan terhadap akuntansi berbasis akrual.
Kata Kunci: Pengguna SAIBA, Pelatihan Akuntansi, Budaya Organisasi, Akuntansi berbasis Akrual.
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