Open AccessFactors Affecting the Success of Accrual-Based Accounting Implementation in the Sidoarjo Regency Government
Author(s) -
Rizky Eka Tamara,
Sarwenda Biduri
Publication year - 2021
Publication title -
indonesian journal of law and economics review
Language(s) - English
Resource type - Journals
ISSN - 2598-9928
DOI - 10.21070/ijler.2021.v11.704
Subject(s) - accrual , government (linguistics) , accounting , business , accounting information system , sample (material) , quality (philosophy) , linguistics , philosophy , chemistry , earnings , epistemology , chromatography
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.