Local Government Characteristics, Adoption of Accrual Accounting, and Government Performance

NingrumPramudiati* and Baldric Siregar
Additional contact information
NingrumPramudiati*: STIE YKPN School of Business Yogyakarta, Indonesia
Baldric Siregar: STIE YKPN School of Business Yogyakarta, Indonesia

The Journal of Social Sciences Research, 2018, 153-160 Special Issue: 2

Abstract: Accrual accounting is the accounting basis that began to be applied to Indonesian Government Accounting Standards (SAP) in 2015. This study aimed to examine the effect of local government characteristics on the financial performance of local government using the adoption of accrual-based Government Accounting Standard as a mediation variable. The sample is the local government in the Provinces of DIY and Central Java. This research was analyzed by Partial Least Square (PLS). The results showed that leadership education background, experience using the accrual basis, complexity, and local government’s wealth have a positive effect on the adoption of accrual-based Government Accounting Standard. Furthermore, leadership education background, and experience using accrual basis have a positive effect on the financial performance of local government. In contrary, the adoption of accrual-based Government Accounting Standard and local government’s expense have a negative effect on the financial performance of local government. The adoption of accrual-based Government Accounting Standard mediates the effect of leadership education background, experience using accrual basis, and local government’s wealth on the financial performance of local government.

Keywords: Local government characteristics; The adoption of accrual-based government accounting standard; Financial performance of local government. (search for similar items in EconPapers)
Date: 2018
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.arpgweb.com/pdf-files/spi2.56.153-160.pdf (application/pdf)
https://www.arpgweb.com/journal/7/special_issue/11-2018/2/4 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:arp:tjssrr:2018:p:153-160

Access Statistics for this article

The Journal of Social Sciences Research is currently edited by Dr. Paola Magnano

More articles in The Journal of Social Sciences Research from Academic Research Publishing Group Rahim Yar Khan 64200, Punjab, Pakistan.
Bibliographic data for series maintained by Managing Editor ().