Factors Affecting the Implementation of Accrual-Based Accounting Information Systems and The Impact on Accounting Information Quality-Evidence from Indonesia

This study aims to examine the effect of implementing regional financial regulations, employee competence and organizational commitment on successful implementation accrual-based accounting information systems their impact quality information. research is included in survey with type investigation, this verification explanatory research. verificative (verificative research) (explanatory or causality (causal study) because find out what extent factors that are estimated affect a variable object h regulations (X1) , (X2), (X3), system (Y) (Z). The population were all Provincial/District/City Governments Indonesia. analytical design used quantitative data analysis descriptive method. will be carried determine relationship between variables through hypothesis testing using structural equation modeling (Structural Equation Model-SEM) Partial Least Square (PLS) approach. results show that: (1) affects success an system, (2) Employee (3) Organizational system. accruals, (4) application