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This research aims to understand the effect of financial control, the implementation of accrual-based government accounting standards, and the quality of training on the reliability of financial reporting. This type of research used is quantitative research. The population in this research is all employees of the financial sub division at 27 SKPD in Badung Regency. The sampling method used is purposive sampling. The number of samples in this research were 108 respondents. This research uses primary data obtained from distributing questionnaires directly to respondents. Data analysis techniques used include descriptive statistical tests, data quality tests, classic assumption tests, and hypothesis testing using multiple linear regression analysis using IBM SPSS Statistics 23. The research results prove that: (1) financial control has a positive and significant effect on reliability finance report; (2) the implementation of accrual-based government accounting standards has a positive and significant effect on the reliability of financial reporting; (3) the quality of training has a positive and significant effect on the reliability of financial reporting.

Based on Government Regulation No. 71 Year 2010, which was confirmed by the Minister of Home Affairs number 63 in 2013, that the provincial government, district and city already must implement accrual-based financial statements in the financial statements of 2015. Therefore, the readiness of the implementation of the new system requires support of the readiness of Human Resources, Organizational commitment and Systems. This study aimed to examine the effect of Human Resources, Organizational Commitment and Implementation Readiness Information System on Local Government Finance Report Based Accrual. Research was conducted on the financial section Secretariat Badung regency. This study uses data analysis techniques Regression using 74 respondents. Hypothesis test results indicate that the influence of Human Resources, Organizational Commitment, and Information Systems Readiness significant positive effect on the adoption of Local Government Finance Report Based Accrual.

This research was conducted with the aim of analyzing and reviewing the implementation of accrual?based accounting in local government entities. In the first year, the study was conducted in the form of instruments monitoring the implementation of accrual-based accounting compiled based on Government Accounting Standards according to Government Regulation (PP) No. 71 of 2010. The object of research was the Financial Administration Officer (PPK) and the Regional Finance Management Officer (PPKD) of the Makassar City Government which is located in 51 Regional Work Units (SKPD). Research uses quantitative methods with descriptive analysis with index methodology. The results were obtained, that of the 16 variables studied, there were 5 variables, namely cash and cash equivalents, receivable, non-permanent investments, fixed assets, and Construction in progress, not yet believed to be in accordance with the application of Government Accounting Standards. And the results of the study and analysis regarding the implementation of accrual?based accounting in government entities for the first year were obtained in the form of instruments to monitor the implementation of a government policy in the accountability of regional financial management. In addition, the results of this study are the development of accounting theory, especially government accounting theory that has existed so far, so that the results of the study are used as material in the preparation of course teaching materials. For the second year, the results of this study are expected to be continued by making a more complex study model, by examining the factors that influence the application of accrual accounting policies. For the third year, in addition to developing a study model as well as developing research objects. For regional entities, the results of the study can be used as material in developing resources within the local government organizational structure.

The purpose of this quantitative research is to test and prove empirically the effect of applying accrual-based accounting standards in Indonesia. The population in this study is the head of the financial subdivision and the financial staff of the regional government organizational unit in the DKI Jakarta province. The study used the random sampling method and managed to collect 84 respondents. Structural Equation Modeling (SEM) is used in this study as a data analysis test tool using Smart PLS software version 3.0. The results show that the quality of human resources and organizational commitment has a significant effect on the application of accrual-based accounting standards in Indonesia. Meanwhile, training and organization culture does not have a significant influence on the implementation of accrual-based accounting standards in Indonesia. The contribution for local government to improve their performance in reporting local government financial statements (LKPD) and assess their conformity with accounting standards in accordance with PP No. 71 of 2010 and ensure that the adoption of accrual-based accounting standards has been thoroughly established in local governments.

This research examined the influence of demographic attributes in the implementation of accrual-based IPSAS in the Local Government Authorities (LGAs) in Tanzania. The survey technique was employed to collect data from 150 accountants and auditors from seven LGAs. To explore the relationship between demographic attributes and implementation of accrual based IPSAS, multiple regression analysis was used. Gender, professional qualification and education level were found to have a positive significant influence while age and number of years of service in the LGAs had negative impact in the implementation of accrual based IPSAS. It is suggested that, decision and policy makers as well as accounting standards setters, should place much emphasize on individual accountants and auditors' capacity building and training. To improve accounting education, accrual based IPSAS should be part of the curricullum in universities and colleges. Employers must encourage accounting and auditing staff to attend professional seminars while improving their accounting knoweldge. Also, individual accountants and auditors should place much effort to attain professional certification like CPA or ACCA. Our study is limited by considering only 7 LGAs out 185 in United Republic of Tanzania. Other researches should be extended to the remaining LGAs

Abstract This study aims to explore government accrual-based IPSAS implementation level measurements and to test the measures associated with central government fiscal transparency. Performing content analysis and Confirmatory Factor Analysis (CFA) on a sample covering 77 countries from 2008 to 2015, measurement indicates the relative importance and significance of financial performance statements and accrual accounting policies, such as non-exchanged and exchanged transactions as accrual level constructors. Conducting panel data regression, we find that accrual level scores meet the requirements of the external validity test, as indicated by their positive association with the International Budget Initiative's (IBP) fiscal transparency index. The evidence suggests that central governments should strategically implement accrual-based IPSAS. Accrual practices (implicitly or explicitly) based on IPSAS strengthen fiscal transparency when it prioritises developing accrual accounting policies substantially rather than accrual commitment and the completeness of reports.

This paper seeks to find evidence accrual accounting implementation within local government in Indonesia. The evidence comes from the quality of financial statements published by the local government in Indonesia. The financial statements used in this study is financial statement publish from 2007 to 2016 by local government in Indonesia, including province, city, and regency. A total of 5,080 financial statements is used in this research. Based on the regulation, financial statements which published between 2007 and 2013 is published under Cash Toward Accrual accounting standard. Financial statements which published from 2014 onwards is using full accrual accounting standard. From those 5,080 financial statements, there is 3,515 financial statements publish using Cash Toward Accrual (CTA) basis, and 1,565 financial statements that using accrual basis. This research utilizes Mann-Whitney testing as an analysis technique. This research finds that accrual-based financial statements have a significant difference in total quality, relevance, reliability, and understandable value compared to CTA based financial statements. This research also finds that financial statement quality is improving every year. Although there has been an increase, those increase has not been maximized. Local governments must strive to improve the quality of their financial statements so that transparency and accountability delivered by local governments are maximized.

This study is based on the Government Regulation No 71 of 2010 concerning Government Accounting Standards which have been enacted since 2015. In the period of this regulation enactment, there are obstacles that occur and it causes culpabilities in accrual basis accounting reporting. The objective of this study is to discover the factors which affect the accrual basis accounting implementation. Utilizing institutional theory as the theoretical basis to establish the framework that correlate training, communication, educational background, organizational culture, and implementation of accrual basis accounting. This study was conducted using quantitative method in local government of Bekasi. Therefore, this study contributes to regional government in order to able to provide the input in implementing a policy, specifically the Government Accounting Standards; provide information in regard to the obstacles and solutions which affects the implementation accrual basis accounting in Regional Government; and be able to evolve and intensify the application of public sector governance, and also can be function as a suggestion for the public in creating policies and to ensure the fully-implementation in Regional Government

This study aims to examine the factors that influence the implementation of government accounting standards, namely human resources, infrastructure and information technology in BPKAD Jambi City and Tanjung Jabung Barat District. This research is a survey research by distributing questionnaires directly to the sample as primary data. The sample technique used is purposive sampling. The sample in this study was the Head of Subdivision of Finance and Budget Users in BPKAD Jambi City and Tanjung Jabung Barat Regency. The analytical method used is multiple linear regression using the SPSS 24 application. The results of this study indicate that human resources, infrastructure and information technology simultaneously influence the implementation of accrual-based government accounting standards. Human resources and information technology affect the implementation of accrual-based government accounting standards. Infrastructure has no effect on the implementation of accrual-based government accounting standards. The magnitude of the influence of human resources, infrastructure and information technology with the implementation of accrual-based SAP of 64.9%, while the remaining 35.1% is influenced or explained by other variables not included in this research model. So that it can be stated to have a very strong closeness coefficient. ; Penelitian ini bertujuan untuk menguji faktor yang mempengaruhi implementasi standar akuntansi pemerintahan, yaitu sumber daya manusia, infrastruktur dan teknologi informasi di BPKAD Kota Jambi dan Kabupaten Tanjung Jabung Barat. Penelitian ini merupakan penelitian survey dengan menyebarkan kuesioner secara langsung kepada sampel sebagai data primer. Teknik sampel yang digunakan adalah purposive sampling. Sampel dalam penelitian ini adalah Kasubbag Keuangan dan Pengguna Anggaran di BPKAD Kota Jambi dan Kabupaten Tanjung Jabung Barat. Metode analisis yang digunakan adalah regresi linear berganda dengan menggunakan aplikasi SPSS 24. Hasil penelitian ini menunjukkan bahwa sumber daya manusia, infrastruktur dan teknologi informasi secara simultan berpengaruh terhadap implementasi standar akuntansi pemerintahan berbasis akrual. Sumber daya manusia dan teknologi informasi berpengaruh terhadap implementasi standar akuntansi pemerintahan berbasis akrual. Infrastruktur tidak berpengaruh terhadap implementasi standar akuntansi pemerintahan berbasis akrual. Besarnya pengaruh sumber daya manusia, infrastruktur dan teknologi informasi dengan implementasi SAP berbasis akrual sebesar 64,9%, sedangkan sisanya 35,1% dipengaruhi atau dijelaskan oleh variabel lain yang tidak dimasukkan dalam model penelitian ini. Sehingga dapat dinyatakan memiliki koefisien keeratan yang sangat kuat.

Purpose: This research aimed to analyse the effect of top management support, training and communication on the implementation of accrual accounting. Design/methodology/approach: The hypotheses of the study were tested using the survey data from 63 working unit in Cianjur Regency. The instrument for content and construct validity and reliability was tested. Then, the hypotheses were tested using Structure Equation Modelling (SEM) by SmartPLS 3.0. Finding: This study found that top management support and training have significant relationship with implementation of accrual accounting. Meanwhile, communication has no significant relationship with implementation of accrual accounting. Research limitations/implications: This study contributes 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 consultant support, education level and project management support are needed to complement and improve financial reporting with implementation of accrual accounting. Originality/value: To the best of the researcher's knowledge, no study of Cianjur Regency has tested the impact of factor such as top management support, training and communication on implementation of accrual accounting.