Hasil penelitian ini menunjukkan ba

Hasil penelitian ini menunjukkan bahwa tingkat penerapan akuntansi akrual pada pemerintah masih sangat rendah. Secara khusus tingkat penerapan akuntansi akrual dipengaruhi secara signifikan oleh pelatihan staf keuangan. Namun, tidak terdapat pengaruh yang signifikan dari tingkat pendidikan staf, kualitas teknologi informasi, dukungan konsultan, pengalaman, latar belakang pendidikan pimpinan dan ukuran satuan kerja terhadap tingkat penerapan akuntansi akrual.

Hasil (Inggris) 1:

The results of this research show that the level of implementation of accrual accounting in the Government is still very low. In particular the level of implementation of accrual accounting is influenced significantly by the financial staff training. However, there were no significant effects of the educational level of staff, quality of information technology consulting, support, experience, educational background and a work unit size against the level of implementation of accrual accounting.

Hasil (Inggris) 2:

The results of this study showed that the rate of adoption of accrual accounting in government is still very low. In particular, the level of adoption of accrual accounting is significantly affected by the financial staff training. However, there was no significant effect of the level of education of staff, the quality of information technology, consulting support, experience, educational background and the size of the unit leaders working on the level of implementation of accrual accounting.