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All Journal Jurnal Ilmiah Kesatuan (JIK) Jurnal Ilmiah Ranggagading (JIR) EKONOMIS : Journal of Economics and Business Jurnal Akuntansi Jurnal Ilmiah Akuntansi Kesatuan The Indonesian Journal of International Clinical Legal Education Jurnal Abdimas Dedikasi Kesatuan Jurnal Aplikasi Bisnis Kesatuan Jurnal Panjar: Pengabdian Bidang Pembelajaran Cermin Dunia Kedokteran Journal of Accounting Law Communication and Technology
Bambang Pamungkas
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Journal : Jurnal Akuntansi

 1 
Determinan penerapan basis akrual secara penuh pada pemerintah daerah Pamungkas, Bambang
Jurnal Akuntansi Vol 22, No 1 (2018): January 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (381.328 KB) | DOI: 10.24912/ja.v22i1.323

Abstract

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.
Co-Authors -, Haikal ., Hastoni Agung Kusumahdinata Al Hakim, Ibnu Tidar Amalia, Nora Anjani, Nabilia Putri Asfiya, Nurul Azizah, Ranti Nur Budiman, Asteria Caterinah David Hasibuan Eddy Supriyadi Yusuf el Rahman, Mohammed Fatchudin Fatchudin Fitriana, Debby Fitriyana, Devita Nur Gunawan, Lussar Gerrycia Harsoyo, Agus Hasan, Zainudin Hastoni Hastoni Iriyadi Iriyadi Jaya, Pande Nyoman H. Kusyandi, Arini Dahlia Latifah, Ina Wardani M. Zahari Mahdavikia, M. Mahdi Monang, Gatot Luhut Muanas Muanas Mulia, Isnan Mustikawati, Dinah Sobar Nunuk Yuliati Nurwita, Dwi Ria Pratama, Vireza Rajagukguk, Anita Carolina Ray, Morphin Rini Syarif Rizki, Karina Sanjaya, Mandala Putra Rama Singh Dhilion, Har Rawishwar Sudjali, Iwan Purwanto Suharmiati Suharmiati Sutarti Sutarti Syeikh, Saiyid Triandi Triandi Vera Afrianti Yuri Pratiwi, Yuri