Implementation of Accrual-Based Government Accounting Standards in Indonesia: A Review of Organizational Factors

Vania Talitha and Khoirul Aswar

Journal of Economics and Behavioral Studies, 2021, vol. 13, issue 5, 22-31

Abstract: The purpose of this quantitative research is to test and prove empirically the effect of applying accrual-based accounting standards in Indonesia. The population in this study is the head of the financial subdivision and the financial staff of the regional government organizational unit in the DKI Jakarta province. The study used the random sampling method and managed to collect 84 respondents. Structural Equation Modeling (SEM) is used in this study as a data analysis test tool using Smart PLS software version 3.0. The results show that the quality of human resources and organizational commitment has a significant effect on the application of accrual-based accounting standards in Indonesia. Meanwhile, training and organization culture does not have a significant influence on the implementation of accrual-based accounting standards in Indonesia. The contribution for local government to improve their performance in reporting local government financial statements (LKPD) and assess their conformity with accounting standards in accordance with PP No. 71 of 2010 and ensure that the adoption of accrual-based accounting standards has been thoroughly established in local governments.

Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:rnd:arjebs:v:13:y:2021:i:5:p:22-31

DOI: 10.22610/jebs.v13i5(J).3214

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