Influence of Human Resource Competence and Role of Culture on Accrual Accounting Implementation Effectiveness (Survey: Work Unit of Local Government Area in Banten Province)

Abstract

Law Number 15 Year 2004 regarding Audit of Responsibility and State Finance Management. The Act stipulates that in 2015 the Central Government and the Regional Government shall apply full accrual based accounting in the presentation of their financial statements.This study aimed to examine the influence of human resources management competency and the role of culture  on accrual accounting implementation effectiveness. The study is an applied research considering its aim, and a descriptive-survey research, considering data collection method; a structured questionnaire is used for data collection. To measure the validity of the questionnaire, content validity is studied and the reliability is estimated as 0.7 using Cronbach's alpha.Data analysis was performed by using Partial Least Square (PLS). The results showed that human resources management competency had an effect on the accrual accounting implementation effectiveness while the role of culture had no effect on the accrual accounting implementation effectiveness

JEL Clasification: M10, M14, M41

Keywords: Human resources management competency, role of culture, accrual accounting implementation effectiveness,.