ANTECEDENTS AND CONSEQUENCES OF SUCCESSFUL IMPLEMENTATION OF ACCRUAL BASED GOVERNMENT ACCOUNTING SYSTEM IN CENTRAL GOVERNMENT

Amrizal, Amrizal and Hamilah, Hamilah and Afiifun Marjaana, Afiifun Marjaana (2021) ANTECEDENTS AND CONSEQUENCES OF SUCCESSFUL IMPLEMENTATION OF ACCRUAL BASED GOVERNMENT ACCOUNTING SYSTEM IN CENTRAL GOVERNMENT. ANTECEDENTS AND CONSEQUENCES OF SUCCESSFUL IMPLEMENTATION OF ACCRUAL BASED GOVERNMENT ACCOUNTING SYSTEM IN CENTRAL GOVERNMENT. pp. 146-172. ISSN 2350-0530

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Abstract

This research aims to test the influence of Human Resources Competency, Leadership Commitment, Information Technology Support, Internal Control over Financial Reporting on the Quality of Financial Statements of Ministries and Non-Ministries Government Indonesia, with intervening variables Implementation of Accrual-based Government Accounting Standards (Empirical Studies on Ministries and Non-Ministries Government Indonesia). The population in this study was Fifty-Three Ministries and Non-Ministries Government Indonesia, which obtained a fair opinion without exception on examining financial statements by the Indonesian Audit Board for five years, from 2015 to 2019. Sampling techniques using the purposive sampling method as many as 212 questionnaires are disseminated to 53 Ministries and Non-Ministries Government Indonesia who obtained fair opinion without exception by Indonesian Audit Board. The model used in this research is SEM Analyst using LISREL 8.8 application. The study results showed the Leadership Commitment had a positive but insignificant effect on the Implementation of accrual-based and Information Technology Support has a positive but insignificant impact on the Quality of Financial Statements of Ministries and institutions. Leadership is competency needed for communication between leaders in delivering accrual information and an accounting system that does not provide automatic accrual adjustment. The researchers expected that the central government could create an accounting system that automatically identifies accrual data and cuts off accrual transactions. Keywords: Aaccrual-Based Government Accounting Standards, Quality of Financial Statements, Human Resources Competency, Aleadership Commitment, Informationa Technologya Support, Internal Control Over Financial Reporting

Item Type:	Article
Subjects:	H Social Sciences > HB Economic Theory
Depositing User:	Hamilah Mila Tiyan
Date Deposited:	31 Jan 2022 10:14
Last Modified:	31 Jan 2022 10:14
URI:	http://repository.stie-yai.ac.id/id/eprint/916

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