Determinant Percieved Usefulness in Decision Making on Accrual Based Accounting in Indonesian Ministries
Abstract
This study intends to investigate the impact of managerial ability, internal control effectiveness, and support from information technology on the quality of accrual accounting implementation and its effects on perceptions of utility in decision-making. In 87 ministries and institutions of the Republic of Indonesia, this research approach uses a survey that combines descriptive and verification analysis with units of analysis. The sort of data used comprises secondary and primary data, and it was tested using SEM and LISREL analysis strategy. The findings demonstrated that: information technology support, managerial competence, and the effectiveness of internal control have a positive effect on the quality of accrual accounting implementation; the quality of accrual accounting implementation has a positive impact on perceptions of usefulness in decision making; and information technology support, managerial competence, and the effectiveness of internal control have a positive impact on perceptions of the usefulness of accrual accounting application.
Keyword: Information Technology Support; Managerial Competence; Effectiveness of Internal Control; Quality of Accrual Accounting Application; Perceived Usefulness in Decision Making
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References
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William, H. (1999). The Internal Auditor as Fraud Buster. Managerial Auditing Journal, 14(7), 51–62.
Yu, T., Sengul, M., & Lesler, R. . (2008). Misery Loves Company: The Spread of Negative Impacts Resulting from an Organizational Crisis. Academy of Management Review, 33(2), 452–472.
Zimmerman, B. J. (2009). Investigating Self-Regulation and Motivation: Historical Background, Methodological Developments, and Future Prospects. 45(1), 166–183. https://doi.org/10.3102/0002831207312909
Aminu, L., & Hassan, S. U. (2018). Accounting Conservatism and Financial Performance of Nigerian Deposit Money Banks: an Analysis of Recent Economic Recession. Scholedge International Journal of Business Policy & Governance ISSN 2394-3351, 4(12), 124. https://doi.org/10.19085/journal.sijbpg041201
Ashbaugh, H., LaFond, R., & Mayhew, B. W. (2003). Do Nonaudit Services Compromise Auditor Independence? Further Evidence. The Accounting Review, 78(3), 611–639.
Bellanca, S., Cultrera, L., & Vermeylen, G. (2019). Analysis of Public Accounting Systems in the European Union. August 2015. https://doi.org/10.5430/rwe.v6n3p23
Blanton, J. E., Watson, H. J., Moody, J., Blanton, B. J. E., Watson, H. J., & Moody, J. (1992). Information Technology Organization : A Comparative Case. 16(4), 531–555.
Christianes, J., & Rommel, J. (2008). Accrual Accounting Reforms : Only For Businesslike ( Parts Of ) Governments. Financial Accountability and Management, 24(February), 59–75.
Cohen, S., Tyrrell, D. A. J., & Smith, A. P. (1993). Negative Life Events , Perceived Stress , Negative Affect , and Susceptibility to the Common Cold. 64(1), 131–140.
Connolly, C., & Hyndman, N. (2012). The actual implementation of accruals accounting Caveats from a case within the UK Public Sector. Accounting, Auditing & Accountability Journal. https://doi.org/10.1108/09513570610656123
Curtis, J., Fagan, M., & Jones, M. (2010). Comparison between in vivo and theoretical bite performance : using multi-body modelling to predict muscle and bi ... https://doi.org/10.1016/j.jbiomech.2010.05.037
Danescu-niculescu-mizil, C., Sudhof, M., Jurafsky, D., Leskovec, J., & Potts, C. (2013). A computational approach to politeness with application to social factors. 250–259.
Davis, F. D. (2013). Information Technology Introduction. 13(3), 319–340.
Davis, F. D., & Bagozzi, R. (1989). User Acceptance of Computer Technology : A Comparison of Two Theoretical Models. Management Science, 35(8), 982–1003. https://doi.org/10.1287/mnsc.35.8.982
Drucker, P. F. (2003). Peter Drucker on the Profession of Management. Harvard Business School Press.
Ekstrom, J. J., & Lunt, B. M. (2009). IT2008 : Information Technology Model Curriculum. 1–9.
Guion, R. M. (1991). Personnel assessment, selection, and placement. In Handbook of industrial and organizational psychology, Vol. 2, 2nd ed. (pp. 327–397). Consulting Psychologists Press.
Gul. (1995). Decentralization as a Moderating Factor in the Budgetary Participation-Performance Relationship: Some Hong Kong Evidence. Accounting and Business Research, Vol. 25, No. 98, 25(98), 107–113.
Harris, J. (2005). The Discourse of Governmental Accounting and Auditing. Public Budgeting & Finance, 154–179.
Hightower, R. (2008). Internal Controls Policies and Procedures. John Wiley & Sons.
Hladika. (2012). Challenges in Management The Transition from Cash to Accrual Accounting in The Public Sector. Journal of University of Zagreb, 528–538.
Hollis, A.-S. (2009). Analysis of Public Accounting Systems in the European Union. 24, 319–340. https://doi.org/10.5430/rwe.v6n3p23
Hoque, Z., & Hopper, T. (1994). Rationality, Accounting and Politics: a Case Study of Management Control in a Bangladeshi Jute Mill. Management Accounting Research.
Hrabak, A. (2004). Public Sector Accrual Accounting in Slovakia. Slovak Republic Public Finance Management Reform Project.
Khalid, A. A. (2018). Competency and effectiveness of internal Shariah audit in Islamic financial institutions. Journal of Islamic Accounting and Business Research, 9(2), 201–221. https://doi.org/10.1108/JIABR-01-2016-0009
Khan, A., & Mayes, S. (2009). Transition to Accrual Accounting. Technical Notes and Manuals Transition.
Kor, Y. Y. (2003). Experience-Based Top Management Team Competence and Sustained Growth. Organization Science, 14(6), 707–719.
Kusuma, S. K., & Frianto, A. (2013). Pengaruh Lingkungan Kerja Terhadap Kinerja Karyawan Melalui Motivasi. Jurnal Ilmiah Manajemen, 1(4).
Leinicke, Linda, M., Ostorosky, J. ., & Rexroad, W. . (2000). Quality Financial Reporting. The CPA Journal, 70, 69–71.
Lye, J., Perera, H. J. M., & Rahman, A. (2005). The evolution of accruals-based Crown (government) financial statements in New Zealand. Accounting, Auditing & Accountability Journal, 18(6), 784-815.
Mallick, S. K., & Sousa, R. M. (2013). International Review of Financial Analysis The real effects of fi nancial stress in the Eurozone ☆. International Review of Financial Analysis, 30, 1–17. https://doi.org/10.1016/j.irfa.2013.05.003
Mardiasmo. (2015). Ministry of Finance Holds “Kick Off” Implementation of Accrual-Based Accounting.
McLeod, R., & Schell, G. . (2007). Management Information System (10th ed.). Pearson Prentice Hall.
Meyer, J. ., & Rowan, B. (1977). Institutionalized Organizations: Formal Structure as Myth and Ceremony. American Journal of Sociology, 83(2), 340–363.
Monsuwé, T. P., Dellaert, B. G., & Ruyter, K. . (2004). What drives consumers to shop online? A literature review. International Journal of Service Industry Management, 15, 102–121.
Mooij, M. . (2004). Consumer Behavior and Culture. Consequences for Global Marketing and Advertising (T. Oaks (ed.)). Sage Publications.
Slocum, J. W., & Hellriegel, D. (2007). Fundamentals of Organizational Behavior (Mason (ed.)). Cengage Learning.
Stamatiadis, F. (2009). Governmental accounting reform in the Greek public hospitals: Some preliminary results of its implementation. 4th Hellenic Observatory PhD Symposium, Athens, Greece, 25–26.
Susanto, A. (2008). Influence The Quality Of Accounting Information On The Implementation Good Influence The Quality Of Accounting Information On The Implementation Good Study Program Governance.
Tugiman, H. (2000). Pengaruh Peran Auditor Intern Serta Faktor-Faktor Pendukungnya Terhadap Peningkatan Pengendalian Intern dan Kinerja Perusahaan. Padjajaran University.
Vroom, V. H. (1964). Work and Motivation. Wiley.
Wen, J., Kobayashi, H., & Matsumura, I. (2010). A Study on Development of Financial Accounting Software for Chinese Agricultural Enterprise. Agricultural Information Research, 19, 52–63. https://doi.org/10.3173/air.19.52
William, H. (1999). The Internal Auditor as Fraud Buster. Managerial Auditing Journal, 14(7), 51–62.
Yu, T., Sengul, M., & Lesler, R. . (2008). Misery Loves Company: The Spread of Negative Impacts Resulting from an Organizational Crisis. Academy of Management Review, 33(2), 452–472.
Zimmerman, B. J. (2009). Investigating Self-Regulation and Motivation: Historical Background, Methodological Developments, and Future Prospects. 45(1), 166–183. https://doi.org/10.3102/0002831207312909
Published
2022-09-26
How to Cite
METALIA, Mega.
Determinant Percieved Usefulness in Decision Making on Accrual Based Accounting in Indonesian Ministries.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 9, p. 2850-2862, sep. 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/88756>. Date accessed: 19 apr. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i09.p17.
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