Abstract
This paper studies the links between the application of accrual-based accounting and government performance. This study aims to examine the relationship between accrual accounting and government performance improvement. This study uses a quantitative approach with panel data ordered logistic regression. This study is based on 216 observation from Ministries in Indonesia from 2014 until 2016. This research contributes by providing empirical evidence with an understanding of the relationship between accrual-based accounting and performance in the Indonesian Government that has never been done before. The results of this study prove that the implementation of accrual-based accounting is proven to improve government performance. The Indonesian government adapted government accounting standards from the International Public Sector Accounting Standards (IPSAS) published by the International Federation of Accountants (IFAC). The Indonesian government has substantially adopted these standards and not just a symbolic approach to get legitimacy in international.
Highlights
This paper studies the links between the application of accrual-based accounting and government performance
This study aims to examine the relationship between accrual accounting and government performance improvement
The results of this study prove that the implementation of accrual-based accounting is proven to improve government performance
Summary
Teori Institusional Pemikiran yang melandasi invididu untuk memilih suatu alternatif adalah teori pilihan rasional (rational choice theory). Salleh et al (2014) memberikan bukti empiris dengan lokus di Pemerintah Malaysia bahwa akuntansi akrual dapat secara efektif menambah kegunaan dari penganggaran berbasis hasil dengan menyediakan informasi biaya yang relevan dan menambah informasi yang dibutuhkan untuk pengambilan keputusan kebijakan dalam memanfaatkan aset yang terbatas. Informasi yang diperoleh dari sistem akuntansi berbasis akrual diharapkan lebih relevan dan reliabel dalam pengambilan keputusan sehingga Pemerintah dapat meningkatkan kinerja mereka. Berdasarkan hal tersebut, hipotesis dalam penelitian ini adalah sebagai berikut: H1: Penerapan akuntansi berbasis akrual berhubungan positif dengan kinerja pemerintah. Variabel dependen adalah capaian kinerja Kementerian/Lembaga yang diukur dengan nilai evaluasi akuntabilitas kinerja instansi pemerintah sebagaimana diatur dalam Peraturan Menteri Negara Pendayaan Aparatur Negara dan Reformasi Birokrasi nomor 12 Tahun 2015 tentang Pedoman Evaluasi atas Implementasi Sistem Akuntabilitas Kinerja Instansi Pemerintah.
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