期刊名称：International Journal of Business and Economic Sciences Applied Research (IJBESAR)
印刷版ISSN：2408-0101
出版年度：2019
卷号：12
期号：3
页码：14-20
DOI：10.25103/ijbesar.123.04
出版社：Eastern Macedonia and Thrace Institute of Technology (EMATTECH), Kavala, Greece
摘要：This study aims to examine the relationship between top management support, implementation costs, and effective project leader and the level of accrual accounting adoption in Indonesia's municipalities. Design/methodology/approach: The hypotheses of the study were tested using the survey data from 220 municipalites in Indonesia.The instrument for content and construct validity and reliability was tested. Then, the hypotheses were tested using Structure Equation Modelling (SEM) by SmartPLS. Finding: This study found that, top management support and implementation cost have significant relationship with the level of accrual accounting adoption.Meanwhile, effective project leader has no significant relationship with the level of accrual accounting adoption. Research limitations/implications: This study contributions to provide input into the adoption of Government Regulation No. 71 of 2010 in order to apply the rule of accrual accounting to the fullest, and to minimize errors in financial reporting with the identification of possible obstacles faced in implementing accrual accounting.This study recommended that, more factors such as human resources, external audit are needed to complement and improve financial reporting with accrual accounting adoption.
关键词：Accrual Accounting Adoption; Government Regulation; Factors; Indonesia
