Back Issues 11-20

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

Kiryanto

Indri Kartika

M. Ja`far Shodiq

Bramastya Datum Alwi

Department of Accounting, Faculty of Economics

Universitas Islam Sultan Agung Semarang

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Abstract

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.

Keywords: Accrual basis, effectiveness, efficiency, financial reporting, public sector.

Attachments:

1085 Final.pdf

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1049 kB