Abstract
This study aims at examining the effect of internal control and the accuracy of financial reporting information on the usefulness of accrual information for decision-making in Indonesian local governments. The samples of this study are financial officers in the Indonesian local governments. The questionnaires were sent to Regional Work Unit financial officers consisting of Budget Users, Finance Administering officials (PPK) and Treasurers expenditure in six local governments: Surakarta, Boyolali, Sukoharjo, Karanganyar, Wonogiri, Sragen and Klaten. The 570 questionnaires were sent to the respondenst and only 423 questionnaires that can be used and analysed, resulting in the response rate of 76.31%. A multiple linear regression was utilized for the data analysis. The result of the study shows that the internal controls and the accuracy of financial reporting information have positive influence on the usefulness of accrual accounting information for decision-making in the local governments. Thus, if the level of internal control is higher and the information is more precise, then the information will be more useful for decision-making.
Highlights
This study aims at examining the effect of internal control and the accuracy of financial reporting information on the usefulness of accrual information for decision-making in Indonesian local governments
The questionnaires were sent to Regional Work Unit financial officers consisting of Budget Users, Finance Administering officials (PPK) and Treasurers expenditure in six local governments: Surakarta, Boyolali, Sukoharjo, Karanganyar, Wonogiri, Sragen and Klaten
The 570 questionnaires were sent to the respondenst and only 423 questionnaires that can be used and analysed, resulting in the response rate of 76.31%
Summary
Pengendalian Internal Pengendalian internal pelaporan keuangan dapat didefinisikan sebagai proses yang dilakukan oleh manajemen untuk memberikan keyakinan yang memadai bahwa perusahaan mampu mencapai tujuan perusahaan secara efektif dan efisien, laporan keuangan yang dapat dipercaya dan mematuhi hukum dan peraturan (Petrovits, Shaspeare, & Shih, 2011). Penelitian yang dilakukan oleh Yamamoto (2008) menunjukkan bahwa pengendalian internal memang penting untuk kegunaan informasi keuangan dalam pengambilan keputusan internal. Pengendalian internal penting untuk mendukung kebermanfaatan keputusan informasi, karena dengan adanya pengendalian internal akan menjamin keakuratan, ketepatan dan keandalan informasi yang disajikan dan diungkapkan dalam laporan keuangan pemerintah daerah. Pelaporan keuangan pemerintah daerah yang tepat akan meningkatkan kualitas laporan keuangan, sehingga memberikan informasi yang lebih akurat untuk pengambilan keputusan. Berdasarkan uraian tersebut, penelitian ini menduga terdapat hubungan positif antara ketepatan informasi dalam pelaporan keuangan dan kebermanfaatan keputusan informasi akrual, sehingga penulis mengajukan hipotesis : H2: Ketepatan informasi dalam pelaporan keuangan berpengaruh positif terhadap kebermanfaatan informasi akuntansi akrual untuk pengambilan keputusan di pemerintah daerah
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