Indonesian Journal of Law and Economics Review
Vol 11 (2021): May
Governmental Accounting

Factors Affecting the Success of Accrual-Based Accounting Implementation in the Sidoarjo Regency Government
Faktor-Faktor Yang Mempengaruhi Suksesnya Implementasi Akuntansi Berbasis Akrual Pada Pemerintah Kabupaten Sidoarjo


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  • Rizky Eka Tamara ,
  • Sarwenda Biduri*
Rizky Eka Tamara
Universitas Muhammadiyah Sidoarjo, Indonesia
Sarwenda Biduri
Universitas Muhammadiyah Sidoarjo, Indonesia *

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/ijler.2021.V11.704
Published May 11, 2021
Keywords
  • Human Resources Expertise,
  • Quality of Technology and Information Systems,
  • Organizational Commitment,
  • Organizational Culture,
  • Successful Implementation of Accrual-Based Accounting
How to Cite
Tamara , R. E., & Biduri, S. (2021). Factors Affecting the Success of Accrual-Based Accounting Implementation in the Sidoarjo Regency Government . Indonesian Journal of Law and Economics Review, 11, 10.21070/ijler.2021.V11.704. https://doi.org/10.21070/ijler.2021.V11.704

Copyright (c) 2021 Rizky Eka Tamara , Sarwenda Biduri

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This work is licensed under a Creative Commons Attribution 4.0 International License.

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Abstract

This study aims to analyze the factors that influence the success of the implementation of accrual-based accounting in the Sidoarjo Regency Government (Study on the Sidoarjo Regency Government). The sampling method used is the Slovin formula. The sample in this study amounted to 114 samples. The data used is primary data. The data analysis method used in this study is Multiple Linear Regression with SPSS 23. The results of this study indicate that human resource expertise has an effect on the success of accrual-based accounting implementation in the Sidoarjo Regency Government. The quality of technology and information systems affect the success of the implementation of accrual-based accounting in the Sidoarjo Regency Government. Organizational commitment affects the success of accrual-based accounting implementation in the Sidoarjo Regency Government. Organizational culture influences the success of accrual-based accounting implementation in the Sidoarjo Regency Government.

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