Abstract
This research aims to test the influence of Human Resources Competency, Leadership Commitment, Information Technology Support, Internal Control over Financial Reporting on the Quality of Financial Statements of Ministries and Non-Ministries Government Indonesia, with intervening variables Implementation of Accrual-based Government Accounting Standards (Empirical Studies on Ministries and Non-Ministries Government Indonesia). The population in this study was Fifty-Three Ministries and Non-Ministries Government Indonesia, which obtained a fair opinion without exception on examining financial statements by the Indonesian Audit Board for five years, from 2015 to 2019. Sampling techniques using the purposive sampling method as many as 212 questionnaires are disseminated to 53 Ministries and Non-Ministries Government Indonesia who obtained fair opinion without exception by Indonesian Audit Board. The model used in this research is SEM Analyst using LISREL 8.8 application. The study results showed the Leadership Commitment had a positive but insignificant effect on the Implementation of accrual-based and Information Technology Support has a positive but insignificant impact on the Quality of Financial Statements of Ministries and institutions. Leadership is competency needed for communication between leaders in delivering accrual information and an Accounting system that does not provide automatic accrual adjustment. The researchers expected that the central government could create an Accounting system that automatically identifies accrual data and cuts off accrual transactions.
Highlights
Based on the mandate of Law No 1 of 2004 on State Reform and Law No 17 of 2003 and PP No 71 of 2010 on Government Accounting Standards stipulated in the preparation of Financial Statements since 2015 must use accrual-basis or Accrual Basis
This research aims to test the influence of Human Resources Competency, Leadership Commitment, Information Technology Support, Internal Control over Financial Reporting on the Quality of Financial Statements of Ministries and Non-Ministries Government Indonesia, with intervening variables Implementation of Accrual-based Government Accounting Standards (Empirical Studies on Ministries and Non-Ministries Government Indonesia)
The study results showed the Leadership Commitment had a positive but insignificant effect on the Implementation of accrual-based and Information Technology Support has a positive but insignificant impact on the Quality of Financial Statements of Ministries and institutions
Summary
Based on the mandate of Law No 1 of 2004 on State Reform and Law No 17 of 2003 and PP No 71 of 2010 on Government Accounting Standards stipulated in the preparation of Financial Statements since 2015 must use accrual-basis or Accrual Basis. Based on the Summary of Examination Results (IHPS) Audit Board of the Republic of Indonesia in 2016, the impact of accrual-based accounting implementation in 2015 is a decrease in the quality of financial statements WTP (Fair Without Exception) by 5% from 2014. The presentation of accounts on the financial statements is still weak. WTP opinion on LKKL until 2019 continues to increase to 97% based on the Audit Board of the Republic of Indonesia IHPS Semester I year 2020, but accrual recording is still weak.
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