Research objectives are: (1) to test and prove about the influence of information technology on the readiness of local government officials in implementing accrual-based government accounting standards. (2) test and prove the influence of commitment to the readiness of local government officials in applying accrual-based Government Accounting Standards. (3) test and prove the influence of educational background on the readiness of local government officials in applying accrual-based Government Accounting Standards. (4) test and prove the influence of infrastructure on the readiness of local government officials in implementing accrual-based Government Accounting Standards. The problem in this research is as follows: The application system used by local government not yet according to requirement, Control over application system still weak. local governments have not set a plan / strategy for the formal implementation of SAP-based accruals resulting from a lack of commitment from local governments. Placement of Human Resources (HR) of financial, asset and IT managers that are not in their respective fields, HR Training / socialization related to accrual-based SAP implementation is inadequate, Regulation on accounting policies, Local Government Accounting Systems (SAPD) and Standard Account Charts are less clear and not aligned. This research method uses a survey. Data collection in this study uses a questionnaire. Questionnaires submitted to the apparatus of the Pati Regency office that performs accounting functions. The population of this study is all of the Service in Regency starch with the object of research apparatus who work in the Office and perform accounting functions. A total of 45 distributed questionnaires were returned and can be processed as many as 38 questionnaires. The data collected were processed using correlation test. The results of this study indicate that information technology, commitment, educational background, and infrastructure have a significant effect on the readiness of local government apparatus in the application of accrual basis accounting.