PERAN PARA AKTOR DALAM IMPLEMENTASI AKUNTANSI AKRUAL SEKTOR PEMERINTAHAN DI INDONESIA (2000 - 2014)

Abstract

This study is about the process of public sector accounting reform in Indonesia from cash-based accounting to accrual-based accounting. The purpose of this study is to examine how the role of the actors in the implementation of accrual accounting in the Indonesian government sector. This study uses Luder's Contingency Model that has been modified by Christensen (2002) to identify how the role of the actors in the process of implementation of accrual accounting in the Indonesian government sector. The data used in this study include interviews, official government documents, and other information related to the process of public sector accounting reform in Indonesia in the period 2000-2014. The results showed that the main stimuli of the implementation of accrual accounting in the public sector in Indonesia is the command of laws to execute accrual-based government accounting. This study identifies the parties who act as promotors of change (POCs), producers of information (POIs), and users of information (UoIs) in the context of government accounting in Indonesia, including the roles and its interaction in the process of implementation of accrual accounting in the Indonesian government sector. This study also identifies several contingency factors that play a role in inhibiting the implementation of accrual accounting in the Indonesian government sector. Limitations of this study is the lack of informants who are able to represent the role of the actors in KSAP, DPR, BPK, IAI, academics and public accountants. Keywords: public sector accounting reform; accrual accounting; contingency model