Idhar Yahya, Raya Puspita Sari Hasibuan, Zainul Bahri Torong, Iskandar Muda
The purpose of this research is to examine the factors which effected successful of implementation government standard accounting accrual based in the government district or city in North Sumatera. The implementation of accrual based accounting had gotten so much polemics and it made must be applied in a long time. The main problem is about competency of human resources, software and hardware, and implementation government standard accounting accrual based as manual system. Samples of the research is Local Government Unit (SKPD) in the five districts or city in North Sumatera, they are Langkat, Binjai, Medan, Samosir and Humbang Hasudutan. Methods of data analysis used in this research are testing the quality of the data, outer model and inner model test. Outer model consists of convergent validity, discriminant validity and reliability test and inner model consists of adjusted R square and predictive relevance (Q2 ). Samples in this research consist of 628 respondense. This research used SmartPLS Application. The results of this research showed that partially Competence of Human Resources has effected to implementation government standard accounting accrual based, software and hardware has not effected to implementation government standard accounting accrual based, and implementation government standard accounting accrual based as manual systemhas effect to implementation government standard accounting accrual based.