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Analisis Faktor-Faktor Yang Mempengaruhi Kesiapan

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Analisis Faktor-Faktor Yang Mempengaruhi Kesiapan 1 ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KESIAPAN PEMERINTAH KABUPATEN ACEH TAMIANG DALAM MENERAPKAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL DENGAN KOMITMEN SEBAGAI VARIABEL MODERATING TESIS Oleh CITRA DEWI 137017043 / Akt MAGISTER AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS SUMATERA UTARA MEDAN 2015 UNIVERSITAS SUMATERA UTARA 2 ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KESIAPAN PEMERINTAH KABUPATEN ACEH TAMIANG DALAM MENERAPKAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL DENGAN KOMITMEN SEBAGAI VARIABEL MODERATING TESIS Untuk Memperoleh Gelar Magister Sains dalam Program Studi Ilmu Akuntansi pada Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Sumatera Utara Oleh CITRA DEWI 137017043 / Akt MAGISTER AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS SUMATERA UTARA MEDAN 2015 UNIVERSITAS SUMATERA UTARA 3 Judul Tesis : ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KESIAPAN PEMERINTAH KABUPATEN ACEH TAMIANG DALAM MENERAPKAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL DENGAN KOMITMEN SEBAGAI VARIABEL MODERATING Nama Mahasiswa : Citra Dewi Nomor Pokok : 137017043 Program Studi : Akuntansi Menyetujui Komisi Pembimbing, (Prof. Erlina SE, M.Si, Ph.D, Ak) (Drs. Rasdianto, M.S, Ak. CA) Ketua Anggota Ketua Program Studi, Dekan, (Prof.Dr.Ade Fatma Lubis,MAFIS,MBA,CPA ) (Prof.Dr.Azhar Maksum,M.Ec,Ac,Ak,CA) UNIVERSITAS SUMATERA UTARA 4 Tanggal Lulus : 13 Juli 2015 PERNYATAAN ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KESIAPAN PEMERINTAH KABUPATEN ACEH TAMIANG DALAM MENERAPKAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL DENGAN KOMITMEN SEBAGAI VARIABEL MODERATING Dengan ini saya menyatakan bahwa tesis yang berjudul : “ANALISIS FAKTOR- FAKTOR YANG MEMPENGARUHI KESIAPAN PEMERINTAH KABUPATEN ACEH TAMIANG DALAM MENERAPKAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL DENGAN KOMITMEN SEBAGAI VARIABEL MODERATING” adalah benar hasil karya saya sendiri dan belum dipublikasikan oleh siapapun sebelumnya. Sumber- sumber data dan informasi yang digunakan telah dinyatakan secara benar dan jelas. Medan, 13 Juli 2015 Yang Membuat Pernyataan, Citra Dewi UNIVERSITAS SUMATERA UTARA 5 ABSTRAK Penelitian ini merupakan penelitian eksplanasi yang bertujuan untuk menganalisis pengaruh simultan dan parsial sumber daya manusia, resistensi terhadap perubahan, aplikasi yang diotomatisasi dan terintegrasi, kebijakan akuntansi dan Sistem Akuntansi Pemerintah Daerah terhadap kesiapan Pemerintah Kabupaten Aceh Tamiang dalam menerapkan Standar Akuntansi Pemerintahan berbasis akrual dan untuk menganalisis apakah komitmen memoderasi hubungan antara sumber daya manusia, resistensi terhadap perubahan, aplikasi yang diotomatisasi dan terintegrasi, kebijakan akuntansi dan Sistem Akuntansi Pemerintah Daerah dengan kesiapan Pemerintah Kabupaten Aceh Tamiang dalam menerapkan Standar Akuntansi Pemerintahan berbasis akrual. Pengambilan sampel menggunakan konsep Non Probability Sampling. Penentuan sampel menggunakan metode purposive sampling dengan jumlah sampel 53 responden dari 46 Satuan Kerja Perangkat Kabupaten di lingkungan Pemerintah Kabupaten Aceh Tamiang. Metode pengumpulan data yang digunakan adalah survey dengan teknik pengumpulan data melalui kuesioner dan wawancara. Peneliti menggunakan regresi linier berganda untuk menguji hipotesis pertama dan uji residual untuk menguji hipotesis kedua dan alat olah data yang digunakan adalah Statistical Package for Social Sciences (SPSS) versi 22. Hasil penelitian menyimpulkan bahwa secara simultan sumber daya manusia, resistensi terhadap perubahan, aplikasi yang diotomatisasi dan terintegrasi, kebijakan akuntansi dan sistem akuntansi berpengaruh terhadap kesiapan Pemerintah Kabupaten Aceh Tamiang dalam menerapkan Standar Akuntansi Pemerintahan berbasis akrual, namun secara parsial sumber daya manusia dan kebijakan akuntansi tidak signifikan mempengaruhi kesiapan Pemerintah Kabupaten Aceh Tamiang dalam menerapkan Standar Akuntansi Pemerintahan berbasis akrual. Komitmen memperkuat hubungan sumber daya manusia, resistensi terhadap perubahan, aplikasi yang diotomatisasi dan terintegrasi, kebijakan akuntansi dan sistem akuntansi dengan kesiapan Pemerintah Kabupaten Aceh Tamiang dalam menerapkan Standar Akuntansi Pemerintahan berbasis akrual. Kata Kunci : Standar Akuntansi Pemerintahan berbasis akrual, sumber daya manusia, resistensi terhadap perubahan, aplikasi yang diotomatisasi dan terintegrasi, kebijakan akuntansi, sistem akuntansi pemerintah daerah, komitmen, kesiapan pemerintah. UNIVERSITAS SUMATERA UTARA 6 ABSTRACT This explaination study was to analyze the effect of partially or simultaneously from the factors of human resources, resistance to change, automated and integrated application, accounting policies and Local Government Accounting System on the readiness of the Government of Aceh Tamiang in implementing accrual-based Governmental Accounting Standards and to analyze whether the commitment may be moderating variables on the relationship between human resources, resistance to change, application of automated and integrated accounting policies and Local Government Accounting System on the readiness of the Government of Aceh Tamiang in implementing accrual-based Government Accounting Standards. This study using non Probability Sampling concept dan purposive sampling method with a sample of 53 respondents from 46 SKPK of Aceh Tamiang regency government environment. Data collection method used was survey with data collection through questionnaires and interviews. For the first hypothesis testing used multiple linear regression test and the second is used residual test. This Study used Statistical Package for Social Sciences (SPSS) version 22. Results of the study found that simultaneous human resources, resistance to change, application of automated and integrated accounting policies and accounting system affect the readiness of the Government of Aceh Tamiang in implementing the Government Accounting Standards based on accrual, however partially, human resources and accounting policies do not significantly affect the readiness of the Government of Aceh Tamiang in implementing accrual-based Governmental Accounting Standards. Commitmen as the moderating variable had possitive and significant of coeficient parameter that commitment was able to moderate the correlation of human resources, resistance to change, application of automated and integrated, policy accounting and accounting system with the readiness of the Government of Aceh Tamiang in implementing accrual-based Government Accounting Standards. Keywords: Accrual based Government Accounting Standards, human resources, resistance to change, application of automated and integrated accounting policies, accounting systems of local government, the commitment, the readiness of the government. UNIVERSITAS SUMATERA UTARA 7 KATA PENGANTAR Puji dan syukur atas kehadirat Allah SWT, atas segala berkah dan karunia- Nya sehingga penulis dapat menyelesaikan tesis ini yang merupakan salah satu syarat untuk memperoleh gelar Magister Sains pada Program Studi Akuntansi Fakultas Ekonomi Program Pascasarjana Universitas Sumatera Utara Medan. Dalam penyusunan dan penyelesaian tesis ini, penulis telah berusaha maksimal dan telah banyak menerima bimbingan dan bantuan dari berbagai pihak, untuk itu penulis mengucapkan terima kasih yang sebesar-besarnya kepada: 1. Prof. Sublihar, MA, Ph.D selaku Pejabat Rektor Universitas Sumatera Utara. 2. Prof. Dr. Azhar Maksum M.Ec, Ak. CA selaku Dekan Fakultas Ekonomi Universitas Sumatera Utara. 3. Prof. Dr. Ade Fatma Lubis, MAFIS, MBA, CPA selaku Ketua Program Studi Akuntansi Fakultas Ekonomi Program Magister Akuntansi Universitas Sumatera Utara. 4. Prof. Erlina SE, M.Si, Ph.D, Ak. Selaku Dosen Pembimbing Utama yang telah meluangkan waktu, memberikan bantuan dan masukan dalam menyusun tesis ini. 5. Drs. Rasdianto, M.S, Ak. CA selaku Dosen Pembimbing Kedua yang telah banyak memberikan saran dan masukan dalam menyusun tesis ini. 6. Dr. HB Tarmizi, SU selaku Dosen Pembanding yang telah banyak memberikan saran dalam perbaikan tesis ini. UNIVERSITAS SUMATERA UTARA 8 7. Dra. Tapi Anda Sari Lubis, M. Si, Ak. Selaku Dosen Pembanding yang telah banyak memberikan saran dalam perbaikan tesis ini dan sekaligus sebagai Sekretaris Jurusan Fakultas Ekonomi Program Magister Akuntansi Universitas Sumatera Utara. 8. Seluruh staf pengajar Fakultas Ekonomi Program Magister Akuntansi Universitas Sumatera Utara atas segala ilmu dan pengetahuan yang telah diberikan dan seluruh staf administrasi Program Magister Akuntansi. 9. Kepada seluruh rekan-rekan seangkatan di Program Magister Akuntansi, Para PPK SKPK dalam lingkungan Pemerintahan Kabupaten Aceh Tamiang, Kepala Dinas Pendapatan, Pengelola Keuangan dan Aset Kabupaten Aceh Tamiang dan rekan-rekan di Bidang Akuntansi yang telah membantu penyusunan tesis ini. Secara khusus penulis mengucapkan terima kasih yang tulus dan tak ternilai kepada suami tercinta Syafrizal yang telah memotivasi dan selalu setia dalam cinta dan doa hingga selesainya tesis ini, anak-anak ku tercinta Riztra Sundusu Istibraq, Riztra Kanzal Arsa dan Riztra Haykal Gusti Rama yang selalu menjadi penyemangat bagi penulis dalam menjalani pendidikan dan penyelesaian tesis ini serta orangtua tercinta Ismail Ali dan Ida Laila atas motivasi yang tiada henti serta kesetiaannya kepada penulis dan saudara-saudaraku yang memberikan dukungan moral sehingga penulis dapat menyelesaikan tesis ini. Sebagai manusia yang senantiasa memiliki kekurangan, penulis menyadari bahwa tesis ini masih jauh dari kesempurnaan. Untuk itu penulis mengharapkan segala
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