FACTORS AFFECTING THE SUCCESS OF THE IMPLEMENTATION ACCRUAL BASED ACCOUNTING POLICY IN THE GOVERNMENT OF GORONTALO PROVINCE 2016
Keywords:Komunikasi, Sumber daya, Disposisi, Struktur birokrasi.
Implementation of accrual accounting policies explain complex events with so many influencing factors. The aim of the research was to examine and analyze the effect of communication, resources, disposition, and bureaucracy structure on the success of the implementation of accrual based accounting policy in the government of Gorontalo Province in 2016. The research used quantitative approach with cross sectional observation. The objects under research in accrual based accounting policy consist of the Head of Financial Sub Unit and Financial Staff. The techniques of obtaining the data were questionnaire consisting of 137 respondents selected based on purposive sampling method. The data were analyzed using multiple linear regression analysis processed using statistic programs. The results of the research indicate that communication, resources, disposition and bureaucracy has a positive and significant effect on the success of the implementation of accrual based accounting policy in the government of Gorontalo Province.