The Influence of Implementing Government Accounting Standards Based on Competence with The Use of Accounting Information Systems as A Moderation Variable

This study aims to empirically prove the influence of the Human Resources Quality, Internal Control Systems, on the Successful Implementation of Accrual-Based SAP with the Utilization of AIS as a Moderation Variable for a study on the Central Java Provincial Government OPD using a saturated sample of 38 Central Java Provincial Government OPD. The statistical method used is Partial Least Square (PLS). The research results show that; HR Quality has a positive effect on the successful implementation of accrual-based SAP, Internal Control System has no effect on the successful implementation of accrual-based SAP, Utilization of AIS makes the relationship weaker between HR Quality and Successful Implementation of Accrual-based SAP, Utilization of AIS cannot moderate the relationship between Internal Control Systems and Successful Implementation of Accrual-based SAP.