FAKTOR-FAKTOR YANG MEMENGARUHI AKUNTABILITAS LAPORAN KEUANGAN DENGAN PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL SEBAGAI INTERVENING

Abstract

This study aims to empirically examine the factors that influence the accountability of financial statements after
the application of accounting standards. This research is a survey research. Type of quantitative research. The instrument
is a questionnaire. The variables independent in this study are Bureaucratic Structure, Human Resources, Information
Quality, Support Consultants, Organizational Culture and Intervening variables Application of Accrual-based Accounting
Standards, and variable dependent is Accountability financial statements. The population of all District / City Regional
Work Units (SKPD) in West Sulawesi. A sample of some Regional Work Units (SKPD) in five districts/cities in West
Sulawesi. Purposive random sample selection method. Data analysis uses Structural Equation Modeling (SEM) with PLS
auxiliary programs. The results of the study provide empirical evidence of the factors of the bureaucratic structure while
the application of accrual-based government accounting standards has a positive effect on the accountability of financial
statements while, human resources, information quality, and vocational support do not affect the accountability of
financial statements. local government in West Sulawesi. The results of the study provide input to the local government
to determine the regulations and policies that will come regarding the accountability of financial statements so that there
is no misuse of authority resulting in corruption, collusion, and nepotism.