PENGARUH SISTEM INFORMASI AKUNTANSI, PELATIHAN DAN KOMPETENSI STAFF TERHADAP KEBERHASILAN PENERAPAN IFRS PADA PT PLN (PERSERO) UNIT INDUK PEMBANGKIT DAN TRANSMISI SULAWESI (UIP3B) SULAWESI = THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEMS, TRAINING AND STAFF COMPETENCE ON THE SUCCESS OF IFRS IMPLEMENTATION AT PT PLN (PERSERO) SULAWESI LOAD DISPATCHING CENTRE AND TRANSMISSION MAIN UNIT (UIP3B) SULAWESI

This study aims to determine the effect of accounting information systems, training and staff competence on the successful implementation of IFRS at PT PLN (Persero) UIP3B. The data used in this study is primary data sourced from distributing questionnaires to workers or employees who work at PT PLN (Persero) UIP3B. The results of data collection were analyzed using quantitative methods. The results obtained from research on accounting information systems, training and staff competence have a positive effect and have met the 5% significant level standard. The variables of accounting information system, training, and staff competence together have a positive and significant effect on the successful implementation of IFRS at PT PLN (Persero) Sulawesi Load Dispatching Centre and Transmission Main Unit (UIP3B).

Keywords : IFRS, Accounting Information System, Training, Staff Competence