Abstract
This study was conducted to determine both the partial and simultaneous influence of the four behavioral aspects on the implementation of the government accounting system at the Population and Civil Registration Office of Banda Aceh City. This study used quantitative method, while the multiple linear regression model was used as the data analysis technique. To obtain data from the field, questionnaires were spread to 45 research samples and then analyzed. Based on the results of data analysis, it can be concluded that simultaneously the behavioral aspects of perception, attitude, motivation and emotion significantly influence the implementation of the government accounting system. Partially, behavioral aspects of perception, attitude, motivation and emotion significantly influence the implementation of the government accounting systemBehavioral aspects, perception, attitude, motivation, emotion, and the Government Accounting System
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