Author

  • Vania Talitha

    • Universitas Pembangunan Nasional Veteran Jakarta, Indonesia
    • Indonesia

  • Khoirul Aswar

    • Universitas Pembangunan Nasional Veteran Jakarta, Indonesia
    • Indonesia

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.

Keywords

References

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How to Cite

Talitha, V., & Aswar, K. (2021). Implementation of Accrual-Based Government Accounting Standards in Indonesia: A Review of Organizational Factors. Journal of Economics and Behavioral Studies, 13(5(J), 22-31. https://doi.org/10.22610/jebs.v13i5(J).3214

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Research Paper

Published in

Vol. 13 No. 5(J) (2021) Accounting, Resilience & Social Protection View issue contents

Published

2021-11-09

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