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

Abstrak

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