Shela Fazri, Sri Wahyu Lelly Hana Setyanti, Dewi Prihatini

Abstract:

Financial reporting based on accrual should be implemented by all government entities by 2015 based on Government Regulation No. 71 of 2010. The strategy of change management, the development of organizational culture and employee competence is needed in improving the SAP (Standar Akuntansi Pemerintahan: Government Accounting Standards) implementation based on accrual on Government Regulation Number 71 of 2010. The purpose of this research is to analyze the effect of change management on employee competence, organizational culture influence to employee competence, influence of change management toward accrual-based SAP implementation, organizational culture influence to accrual-based SAP application and employee competence influence to accrual based SAP application. This research is an explanatory research by testing hypothesis and analysis technique used Structural Equation Modeling (SEM) method through AMOS program. The results show that the management of change and organizational culture has no effect on employee competence and the accrual-based SAP implementation. However, employee competence has a significant and positive effect on the accrual-based SAP implementation.

Keywords: organizational culture, employee competence, management of change, accrual based government accounting standards

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