I used the Ruby example to show one of the errors with your code.

my $data = {
     AccessKeyId  => $access_key,
};
my $signature = hmac_sha1_base64($params, $access_key);
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It looks to me like you are using the <accessKeyId> value to create the signature instead of the <accessSecret> value

Read my post Re: signature problem you can see from the Ruby example and the note to Step 3 of the spec that the key to use is <accessSecret> with added "&".