IMPLEMENTASI AKUNTANSI BERBASIS AKRUAL: PENGUJIAN DETERMINAN DAN IMPLEMENTASINYA TERHADAP AKUNTANSI BERBASIS AKRUAL

  • Ida Najati Universitas Mataram
  • Endar Pituringsih Universitas Mataram
  • Animah Animah Universitas Mataram
DOI: https://doi.org/10.19184/jauj.v14i1.2501

Abstract

Abstract

The study objectives are to empirically examine the effects of usage of SAIBA, accounting training and organization culture on accrual accounting implementation and its implication on quality of Ministry/Board financial accounting report (LKKL). The research population are 464 SAIBA operators of KPPN Makassar I and II stakeholders. Samples which determined by slovin technique and cluster sampling are 82 respondents. Data analysis tool used is PLS with second order confirmatory factor analysis. The finding shows that accrual accounting implementation is affected by accounting training and organization culture, but it is not affected by the usage of SAIBA. The other finding indicates that accrual accounting implementation has implication on quality of LKKL.

Author Biographies

Ida Najati, Universitas Mataram
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Endar Pituringsih, Universitas Mataram
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Animah Animah, Universitas Mataram
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Published
2016-08-30
How to Cite
NAJATI, Ida; PITURINGSIH, Endar; ANIMAH, Animah. IMPLEMENTASI AKUNTANSI BERBASIS AKRUAL: PENGUJIAN DETERMINAN DAN IMPLEMENTASINYA TERHADAP AKUNTANSI BERBASIS AKRUAL. JURNAL AKUNTANSI UNIVERSITAS JEMBER, [S.l.], v. 14, n. 1, p. 1-18, aug. 2016. ISSN 2460-0377. Available at: <https://jurnal.unej.ac.id/index.php/JAUJ/article/view/2501>. Date accessed: 25 apr. 2024. doi: https://doi.org/10.19184/jauj.v14i1.2501.
Citation Formats
Issue
Vol 14 No 1 (2016)
Section
Articles

Keywords

Accrual Accounting Implementation; Ministry/Board Financial Report Quality