Determinan penerapan basis akrual secara penuh pada pemerintah daerah

• Main Author: Bambang Pamungkas
• Format: Article
• Language: English
• Published: Universitas Tarumanagara 2018-04-01
• Series: Jurnal Akuntansi
• Subjects: Accrual-Based Government Accounting System, Local Governments’ Financial Statement Quality
• Online Access: http://ecojoin.org/index.php/EJA/article/view/323
• ISSN: 1410-3591; 2549-8800

This research meant to obtain a description on how much was the influence of the Indonesian’s Local Governments forwardness on the accrual-based Government Accounting System implementation to the quality of Local Government Financial Statements at the early stage of accrual basis execution in 2015. This research develops data from the Indonesian State Audit Institution’s Performance Audit Report on the Local Governments' Efforts in Implementing the Accrual-Based Government Accounting System by using three variables namely the commitment on regulation and policy; the Human Resource Management (HRM) in financial, assets, and Information Technology (IT); and the IT governance. Subsequently, examines the influence of those variables on the quality of 2015 Local Governments' Financial Statements. The results of this study indicate that the human resources on financial, asset and IT management have a positive influence on the quality of the accrual-based Local Governments' Financial Statements. Conversely, the commitment to regulation and policies and the IT management did not have a sufficient effect on the improvement of the accrual-based Local Governments' Financial Statements quality. Thus, this research provides a recommendation for Local Governments, especially for those who have not achieved unqualified opinion, to improve their HRM in financial, asset and IT management in the benefit of escalating their accrual-based financial statements quality.