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Abstract
This study aims to determine the effect of competence of human resource, quality of information technology and organizational commitment on the successful implementation of accrual-based accounting. The sample in this study was 56 respondents who were obtained using purposive sampling technique from employees of the administration and accounting department of the Regional Finance and Assets Agency of Kendari City. The analytical method used is descriptive analysis method and multiple linear regression. The results showed that the competence of human resources, the quality of information technology and organizational commitment have a positive and significant impact on the successful implementation of accrual-based accounting in local governments. This shows that the higher the level of competence of human resources, the quality of information technology and organizational commitment, the successful implementation of accrual-based accounting in local governments will be better.
Highlights
The accounting system applied to public organizations is constantly evolving in accordance with the dynamics of its environment
The results of this study indicate that the competence of human resources has a positive and significant effect on the successful implementation of accrual-based accounting in local governments
The results of this study indicate that the competence of human resources, the quality of information technology and organizational commitment simultaneously have a positive and significant effect on the successful implementation of accrual-based accounting in local governments
Summary
The accounting system applied to public organizations (public sector accounting) is constantly evolving in accordance with the dynamics of its environment. One part of the reform of the public accounting system is the reform of the government accounting system, namely the change from cash accounting basis to accrual accounting basis With this change, it is hoped that it will increase transparency and accountability in the management and reporting of government finances and follow international best practices that are adapted to the conditions of each country. The purpose of government financial reporting is to provide information that is useful for decision making, and to demonstrate the reporting entity's accountability for the resources entrusted to it. Financial statements present information about the financial position, budget realization, budget balance, cash flow, operating results and changes in equity of a reporting entity that is useful for users in evaluating decisions regarding resource allocation (Mahmudi, 2011: 276). It is hoped that the Regional Government Financial Reports are on par with international financial reports
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