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The Influence of Information Technology on Application of Accrual Accounting

Irlan Fery ()

International Journal of Academic Research in Accounting, Finance and Management Sciences, 2018, vol. 8, issue 3, 194-208

Abstract: Now-a-days environment has become a very crucial issue not only for personal life but also for business life and hence, environmental movement and environmental reporting practices by different organization throughout the world have gathered great momentum in recent year. Advancement and improvement of quality of environment is the major issue for their activities. Environmental accounting (EA) more specifically, Environmental MaThe purpose of this research is to find out information technology influences the application of accrual accounting. Accrual accounting is presented for operational reports (LO). LO presents an overview of economic resources that increase equity and its use which is managed by the central/regional government for government administration activities in one reporting period. So there is a cut-off to determine the income and expenses that occur in one accounting period. The concept of accruals is useful to assess the government's performance in managing State finances whose management and management are handled by the government itself. The unit of analysis in this study is the Muba-Indonesia Regional Government unit. The results show that information technology influences the application of accrual accounting significantly. Furthermore, it was found that the application of accrual accounting could change because there was survey information technology in FKMD Muba units.

Keywords: Information Technology; Application of Accrual accounting (search for similar items in EconPapers)
Date: 2018
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