IMPLEMENTASI AKUNTANSI BERBASIS AKRUAL : PENGUJIAN DETERMINAN DAN IMPLIKASINYA TERHADAP KUALITAS LAPORAN KEUANGAN KEMENTERIAN/LEMBAGA
Abstract: The study objectives
are to empirically examine the effects ofusage of SAIBA, accounting training
and organization culture on accrualaccounting implementation and its
implication on quality of Ministry/Board financial accounting report (LKKL).
The research population are 464 SAIBA operators of KPPN Makassar I and II stakeholders.
Samples which determined by slovin technique and cluster sampling are 82
respondents. Data analysis tool used is PLS with second order confirmatory
factor analysis. The finding shows that accrual accounting implementation is
affected by accounting training and organization culture, but it is not
affected by the usage of SAIBA. The other finding indicates that accrual
accounting implementation has implication on quality of LKKL.
Penulis: Ida Najati, Endar
Pituringsih, Animah
Kode Jurnal: jpakuntansidd160750
