Factors Affecting the Use of Accrual Based Financial Statements for Regional Device Organizations (OPD) of South Sumatera Province

Authors

  • Mutiara Maimunah Universitas Sriwijaya
  • Syamsurijal A. Kadir Universitas Sriwijaya
  • Indra Bastian Universitas Gadjah Mada
  • Tertiarto Wahyudi Universitas Sriwijaya

Abstract

The purpose of this study was to examine and find out the influence of accrual accounting knowledge, administrative bureaucracy, and Regional Management Information System (SIMDA) on the Use of Accrual Accounting. The research method used is an explanatory research. The scope of this study is the public sector, especially in the accounting unit at the Regional Device Organization (OPD) in the Government of South Sumatera Province. The data used are primary data in the form of the results of the respondents' answers taken with a questionnaire instrument. The results of data analysis in this study is that Accrual Accounting Knowledge, Regional Management Information System (SIMDA) and Administrative Bureaucracy together influence the Accrual Accounting Knowledge. The interpretation that can be explained from these results is the Use of Accrual Accounting will be effective if there is a high level of Accrual Accounting Knowledge, a reliable Regional Management Information System (SIMDA) and a short or practical Administrative Bureaucracy.

Keywords: SIMDA, Financial Statements, Accrual Base, Regional Device Organizations
JEL Classifications: H80, H83, M41

DOI: https://doi.org/10.32479/ijefi.7226

Downloads

Download data is not yet available.

Author Biographies

Mutiara Maimunah, Universitas Sriwijaya

Department of Economics

Syamsurijal A. Kadir, Universitas Sriwijaya

Department of Economics

Indra Bastian, Universitas Gadjah Mada

Department of Accounting

Tertiarto Wahyudi, Universitas Sriwijaya

Department of Accounting

Downloads

Published

2018-11-10

How to Cite

Maimunah, M., Kadir, S. A., Bastian, I., & Wahyudi, T. (2018). Factors Affecting the Use of Accrual Based Financial Statements for Regional Device Organizations (OPD) of South Sumatera Province. International Journal of Economics and Financial Issues, 8(6), 119–123. Retrieved from https://www.econjournals.com/index.php/ijefi/article/view/7226

Issue

Section

Articles