印尼中央政府实施权责发生制会计:社会因素调查

Q3 Social Sciences Public and Municipal Finance Pub Date : 2021-11-23 DOI:10.21511/pmf.10(1).2021.12
Khoirul Aswar, Ermawati, Wisnu Julianto
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引用次数: 3

摘要

公共部门会计改革导致政府会计报告发生重大变化,即公共部门采用权责发生制会计。本研究探讨了印尼中央政府推行权责发生制会计改革的社会因素。本研究采用了有目的抽样的定量方法。使用PLS 3.0版的结构方程建模(SEM)来分析数据。这项研究的信息是使用谷歌表格收集的,该表格用于向政府财政官员、首席会计师和审计师以及财政部会计和审计部门负责人发送70份问卷。看到这些社会因素有望提高权责发生制会计实施管理的有效性。结果表明,捐助者的压力、国家会计师和审计委员会的压力、政治意愿和审计程序对权责发生制会计应用的有效性产生了影响。然而,管理层的变化、监管事项和透明文化都没有影响。此外,AAA的有效管理影响管理问责制。这项研究表明,权责发生制会计的有效应用取决于与人类相关的关注点和文化。值得注意的是,权责发生制会计更多的是一种管理改革,需要对更大领域的机构和问责制进行改革,而不仅仅是采用一种新的会计技术。
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Implementation of accrual accounting by the Indonesian central government: An investigation of social factors
Public sector accounting reforms have resulted in crucial changes in accounting reporting by the government, namely the adoption of accrual accounting in the public sector. This study looks into the social factors that led to the Indonesian central government implementing accrual accounting reform. This study adopted a quantitative approach using purposive sampling. Structural Equation Modeling (SEM) with PLS version 3.0 was used to analyze the data. The information for this study was gathered using a Google Form, which was used to send 70 questionnaires to government finance officials, chief accountants and auditors, and heads of accounting and auditing divisions in the Ministry of Finance. Seeing these social factors is expected to increase the effectiveness of the administration of accrual accounting implementation. The results showed that pressure from donors, pressure from the National Board of Accountants and Auditors (NBAA), political will, and audit process had an impact on the effectiveness of accrual accounting application (AAA). However, management change, regulatory matters, and a culture of transparency have no effect. In addition, the effective administration of AAA affects managerial accountability. This study implies that the effective application of accrual accounting depends on human-related concerns and culture. It is important to note that accrual accounting is more of a management reform that entails changes to bigger areas of institutional and accountability systems than merely adopting a new accounting technology.
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来源期刊
Public and Municipal Finance
Public and Municipal Finance Business, Management and Accounting-Business, Management and Accounting (miscellaneous)
CiteScore
3.30
自引率
0.00%
发文量
9
审稿时长
12 weeks
期刊最新文献
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