THE IMPACT OF ACCRUAL BASIS ACCOUNTING SYSTEM ON THE QUALITY OF FINANCIAL REPORT: AN AUDITOR PERCEPTION

This study examined the impact of accrual basis system implementation on the efficiency and effectiveness of public sector financial reporting. According to the existing theoretical studies, there are different results of accrual basis system implementation in the public sector. This study found an...

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Bibliographic Details
Published inInternational journal of organizational innovation Vol. 13; no. 2; pp. 10 - 24
Main Authors Kiryanto, Kartika, Indri, Shodiq, M Ja'far, Alwi, Bramastya Datum
Format Journal Article
LanguageEnglish
Published Hobe Sound International Association of Organizational Innovation 01.10.2020
Subjects
Accountability
Accounting systems
Accrual basis accounting
Costs
Efficiency
Expenditures
Financial reporting
Hypotheses
Internal auditors
Performance evaluation
Public companies
Public sector
Transparency
Variables
Indonesia
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Summary:This study examined the impact of accrual basis system implementation on the efficiency and effectiveness of public sector financial reporting. According to the existing theoretical studies, there are different results of accrual basis system implementation in the public sector. This study found an empirical model in the impact of accrual basis system implementation on the efficiency and effectiveness of public sector financial reporting. The research model was analyzed by using Partial Least Square (PLS). It involved 63 internal auditors of Finance and Development Supervisory Agency, Central Java, Indonesia. Based on the analysis, the results showed that the accrual basis implementation has a significant positive effect on the efficiency and or effectiveness of public sector financial reporting.
ISSN:1943-1813