Indonesian Journal of Public Policy Review
Vol 15 (2021): July
Monetary and Fiscal Policy

Factors Affecting the Successful Implementation of Accrual-Based Accounting in the Sidoarjo Regency Government
Faktor-Faktor Yang Mempengaruhi Suksesnya Implementasi Akuntansi Berbasis Akrual Pada Pemerintah Kabupaten Sidoarjo


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  • Rizky Eka Tamara,
  • Sarwenda Biduri
Rizky Eka Tamara
Universitas Muhammadiyah Sidoarjo, Indonesia
Sarwenda Biduri
Universitas Muhammadiyah Sidoarjo, Indonesia
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/ijppr.v15i0.1148
Published July 31, 2021
Keywords
  • Keahlian Sumber Daya Manusia,
  • Kualitas Teknologi Dan Sistem Informasi,
  • Komitmen Organisasi,
  • Budaya Organisasi,
  • Kesuksesan Implementasi Akuntansi Berbasis Akrual
How to Cite
Tamara, R. E., & Biduri, S. (2021). Factors Affecting the Successful Implementation of Accrual-Based Accounting in the Sidoarjo Regency Government. Indonesian Journal of Public Policy Review, 15, 10.21070/ijppr.v15i0.1148. https://doi.org/10.21070/ijppr.v15i0.1148

Copyright (c) 2021 Rizky Eka Tamara, Sarwenda Biduri

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

This study aims to analyze the factors that influence the success of the implementation of accrual-based accounting in the Sidoarjo Regency Government (Study on the Sidoarjo Regency Government). The sampling method used is the Slovin formula. The sample in this study amounted to 114 samples. The data used is primary data. The data analysis method used in this study is Multiple Linear Regression with SPSS 23. The results of this study indicate that human resource expertise influences the success of accrual-based accounting implementation in the Sidoarjo Regency Government. The quality of technology and information systems affects the success of accrual-based accounting implementation in the Sidoarjo Regency Government. Organizational commitment affects the success of accrual-based accounting implementation in the Sidoarjo Regency Government. Organizational culture influences the success of accrual-based accounting implementation in the Sidoarjo Regency Government.

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