Erina Sudaryati and Nafsiah Muhamed (2017) Enhancing governance in Indonesian local government through accrual accounting: Are we ready? Advanced Science Letters, 23 (8). pp. 7723-7727. ISSN 1936-6612, eISSN: 1936-7317

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Abstract

Local Government are required to implement accrual-accounting. The purpose of this study was to examine the factors that may increase the readiness of Batu Local Government in the implementation of accrual accounting. This study used three variables: competency, organizational commitment, and professionalism of employees. The population in this study is the officers involved in the financial administration of the area in 34 regional units. The sample was selected using a quota sampling technique. Data in this study were obtained through questionnaires, observation and documentation. Data analysis method used is the test of data quality, classic assumption test, and multiple linear regression test with SPSS (statistical product and service solutions). The results showed that competency, organizational commitment and professionalism of officers may increase the readiness of the application of accrual accounting, the professionalism of officers can be used as an intervening variable in relation to competency with the readiness of the application of accrual accounting, and shows that the professionalism of employees cannot be used as an intervening variable in relation to the organization’s commitment to the readiness of the application of accrual accounting.

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