The role of regulatory pressure and competence in the application of accrual-based accounting through organizational culture
-
Author(s)Arthur Reinaldo TanihatuLink to ORCID Index: https://orcid.org/0000-0002-2257-3681
,
Sutrisno T.
,
Nurkholis
,
Wuryan Andayani
-
DOIhttp://dx.doi.org/10.21511/ppm.17(1).2019.12
-
Article InfoVolume 17 2019, Issue #1, pp. 130-141
- Cited by
- 1066 Views
-
129 Downloads
This work is licensed under a
Creative Commons Attribution 4.0 International License
The study aimed to examine the effect of regulatory pressure and competence on the application of accrual-based accounting through organizational culture. This research was conducted at the Central Maluku and South Maluku Regency regional work unit, Maluku Province. The sampling technique utilized in this study was proportionate stratified random sampling. There were 102 respondents from 17 SKPD, and 6 respondents were from each SKPD. Research result exhibited that regulatory pressure, competence, and organizational culture significantly influence the application of accrual-based accounting. The organizational culture successfully mediates the influence of regulatory pressure and competency on the application of accrual-based accounting. This research model differs from previous research, namely on the development of research models by incorporating organizational culture as a media variable. Previous studies only explained the model partially the relationship of regulatory pressure, competency, organizational culture to the application of accrual-based accounting, while in this study the variables were explained in a new model unit.
- Keywords
-
JEL Classification (Paper profile tab)M48
-
References43
-
Tables3
-
Figures3
-
- Figure 1. BPK opinion for LKPD provinces in Indonesia from 2011 to 2016
- Figure 2. Result of path diagram
- Figure 3. Result of Sobel test
-
- Table 1. Results of direct effect analysis
- Table 2. Results of the mediation variable effect
- Table 3. Sobel test results
-
- Adhikari, P., & Mellemvik, F. (2011). The rise and falls of accruals: a case of Nepalese central government. Accounting, Auditing & Accountability Journal, 1(2), 123-143.
- Ashworth, R., Boyne, G., & Delbridge, R. (2009). Escape from the Iron Cage? Organizational Change and Isomorphic Pressures in the Public Sector. Journal of Public Administration Research & Theory, 19, 165-187.
- Barry, N. (2005, December). A Cruel Accounting. CA Magazine.
- Barton, A. (2005). Professional Accounting Standards and the Public Sector – A Mismatch. ABACUS, 41(2), 138-158.
- Bastian, I. (2006). Akuntansi Sektor Publik: Suatu Pengantar. Jakarta: Erlangga.
- Chan, J. L. (2003). Government Accounting: An Assessment of Theory, Purposes, and Standards. Public Money & Management, 23(1), 13-20.
- Christiaens, R. J. (2003). Accrual Accounting Reforms in Belgian Local Governments: a Comparative Examination. Journal of Public Budgeting, Accounting & Financial Management, 15(1), 92-109.
- Cohen, S., Kaimenaki E., & Zorgios, Y. (2007). Assessing IT as a Key Success Factor for Accrual-based accounting Implementation in Greek Municipalities. Financial Accountability & Management Journal, 231(1), 91-111.
- Denison, R. D. (1990). Corporate culture and organizational Effectiveness. Wiley, New York, Ny.
- Denison, D. R., & Mishra, A. K. (2008). Toward a Theory of Organizational Culture and Effectiveness. Organization Science, 6(2), 204–223.
- DiMaggio, P. J., & Powell, W. W. (1983). The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields. In The New Institutionalism in Organizational Analysis (pp. 63-82). Chicago: The University of Chicago Press.
- Ellwood, S., Newberry, S. (2007). Public sector accrual-based accounting: institutionalizing neo-liberal principles? Accounting, Auditing & Accountability Journal, 20(4), 549-573.
- Guthrie, J. (1998). Application of Accrual-based accounting in the Australian Public Sector – Rhetoric or Reality? Financial Accountability & Management, 14(1), 1-18.
- Hara, T. (2006). A Review of the Double Entry Accounting System and Accrual Accounting in the Public Sector. Government Auditing Review, 13(3), 3-15.
- Hodges, Ron., & Mellett, H. (2003). Reporting Public Sector Financial Results. Public Management Review, 5(1), 99-113.
- Hyndman, N., & Connoly, C. (2011). Accruals accounting in the public sector: A road not always taken. Journal Management Accounting Research, 22(1), 36-45.
- Jorge, M., Joao, B. C., & Maria, J. F. (2007). Governmental Accounting in Portugal: Why Accrual Basis is a Problem. Journal of Public Budgeting, Accounting & Financial Management, 19(4), 411-446.
- 18Kotter, J. P., & Heskett, J. L. (1992). Corporate Culture & Performance. New York: The Free Press.
- Laksono, L. (2016). Pengaruh budaya organisasi, kompetensi sumber daya manusia dan profesionalisme aparat terhadap penerapan PP 71. 2010. Skripsi Universitas Airlangga.
- Lye, J., Perera, H., & Rahman, A. (2005). The evolution of accrual based-Crown (Government) financial statements in New Zealand. Accounting, Auditing & Accountability Journal, 18(6), 784-815.
- Mahadi, R., Raman, N., Rasid, M., & Kaziemah, S. (2014). Accrual-based accounting in Malaysia: What We Should Learn from Others. Malaysian Journal of Business and Economics, 1(2), 63-76.
- Mahmudi (2011). Akuntansi Sektor Publik. Yogyakarta: Penerbit Andi.
- Monteiro, B. R. P., & Gomes, R. C. (2013). International Experiences with Accrual Budgeting in the Public Sector. USP, 24(62), 103-112.
- Mustofa, H. (2006). Basis Akuntansi Pemerintahan.
- Nistor, C. S., Deaconu, A., Cirstea, A., & Filip, C. I. (2009). Stability and Coherence in Transition: A Wish That Can Be Accomplished? The Accounting System of Romanian Public Institutions. Journal of International Business & Economics, 9(2), 106-123.
- Oluseyi, O. A. (2010). A comparative study of the adoption of accrual-based accounting in government (Ph.D. Thesis). Cardiff University.
- Ouda, H. (2004). Basic Requirements Model for Successful Implementation of Accrual-based accounting In the Public Sector. The International Consortium on Governmental Financial Management (ICGFM). Public Fund Digest, 1(IV).
- Peraturan Pemerintah Nomor 24 Tahun 2005 tentang Standar AkuntansiPemerintahan.
- Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar AkuntansiPemerintahan.
- Pessina, A. E., & Steccolini, I. (2007). Effects of Budgetary and Accruals Accounting Coexistence: Evidence from Italian Local Governments. Financial Accountability & Management, 23(2), 113-131.
- Safarudin (2010). Pengaruh Kualitas Sistem Informasi dan tekanan Peraturan terhadap Penerimaan Teknologi Informasi dengan Persepsi Kegunaan dan Persepsi Kemudahan Penggunaan sebagai Variabel Intervening (Tesis Program Magister Ilmu Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya Malang).
- Saleh, Z., & Pendlebury, M. W. (2002). Accruals Accounting in Government – Developments in Malaysia. Asia Pacific Business Review Journal, 12(4), 421-435.
- Scott, J. E. M., McKinnon, J. L., Harrison, G. L. (2003). Cash to accrual and cash to accrual; A case study of financial reporting in NSW. Accounting, Auditing & Accountability Journal, 16(1), 104-140.
- Simamora, H. (2004). Manajemen Sumber Daya Manusia (Edisi III). Bagian Penerbit STIE YKPN, Jakarta.
- Simanjuntak, B. (2010). Penerapan Akuntansi Berbasis Akrual Di Sektor Pemerintahan Di Indonesia. Kongres XI IAI. Jakarta.
- Stefanescu, A., & Turlea, E. (2011). Accrual-based accounting, Foundation For The Financial Reporting Into The Public Sector Entities. Journal Annales Universitatis Apulensis Series Oeconomica, 13(2), 309-315.
- Stoner, J. A. F., Freeman, R., G. Jr. Edward., & Daniel, R. (1995). Management, diterjemahkan oleh Sindoro (Alexander, 1996). Manajemen Jakarta, Indeks, Gramedia Grup.
- Sugiarto, E. S., & Mohammad, A. (2014). Faktor-Faktor Pendukung atas Keberhasilan Penerapan Akuntansi Berbasis Akrual Pada Pemerintahan di Kota Solo. Economics & Business Research Festival. Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana.
- Susanto, A. B. (2008). Corporate Culture & Organization Culture, A Strategic Management Approach. The Jakarta consulting Group, Jakarta.
- Tickell, G. (2010). Cash To Accrual-based accounting: One Nation’s Dilemma. International Business&Economics research Journal, 9(11), 71-78.
- Tikk, J. (2010). Accounting Changes In The Public Sector In Estonia. Business:Theory and Practice Research Journal, 11(1), 77-85.
- Wahyuni, N. E. (2016). Analisis Implementasi Standar Akuntansi Pemerintah Berbasis Akrual dalam Perspektif Teori Institusional: Studi Kasus pada Pemerintah Kota Malang. Jurnal Ilmiah Mahasiswa FEB Universitas Brawijaya, 4(1).
- Yudi (2016). Studi Fenomenologi Penerapan Akuntansi Akrual Pada Pemerintah Kota Jambi. Disertasi Program Doktor Ilmu Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya Malang.
-
Perceived health risk, online retail ethics, and consumer behavior within online shopping during the COVID-19 pandemic
Yuniarti Fihartini ,
Arief Helmi ,
Meydia Hassan ,
Yevis Marty Oesman
doi: http://dx.doi.org/10.21511/im.17(3).2021.02
Innovative Marketing Volume 17, 2021 Issue #3 pp. 17-29 Views: 4422 Downloads: 1703 TO CITE АНОТАЦІЯThe risk of virus contracting during the COVID-19 pandemic has changed consumer preference for online shopping to meet their daily needs than shopping in brick-and-mortar stores. Online shopping presents a different environment, atmosphere, and experience. The possibility of ethical violations is higher during online than face-to-face transactions. Therefore, this study was conducted to investigate the influence of perceived health risk and customer perception of online retail ethics on consumer online shopping behavior during the COVID-19 pandemic, involving seven variables, namely perceived health risk, security, privacy, non-deception, reliability fulfillment, service recovery, and online shopping behavior. The data were collected through an online survey by employing the purposive sampling technique to a consumer who has shopped online during the COVID-19 pandemic in Indonesia. 315 valid responses were obtained and analyzed through quantitative method using SEM-Amos. The results showed that perceived health risk and four variables of online retail ethics including security, privacy, reliability fulfillment, and service recovery affected online shopping behavior. Meanwhile, non-deception was found to have an insignificant effect. The coefficient value proved perceived health risk to be more dominant in influencing online shopping behavior than the variables of online retail ethics. Thus, consumers pay more concern for their health during online shopping. However, positive consumer perceptions of the behavior of online retail websites in providing services also can encourage consumers to shop online during this pandemic.
-
Human resource management in promoting innovation and organizational performance
I Gede Riana ,
Gede Suparna ,
I Gusti Made Suwandana ,
Sebastian Kot 
,
Ismi Rajiani
doi: http://dx.doi.org/10.21511/ppm.18(1).2020.10
Problems and Perspectives in Management Volume 18, 2020 Issue #1 pp. 107-118 Views: 3446 Downloads: 811 TO CITE АНОТАЦІЯHuman resource management (HRM) is one of the elements enabling an organization to remain competitive in turbulence conditions. The effective practice of HRM makes competent and innovative employees contributing to the achievement of organizational objectives. This study aims to analyze HRM practices in creating innovation and organizational performance. The questionnaire was used to measure the respondents’ perceptions of variables used by a Likert scale. A survey of 126 manager samples and middle managers at export-oriented short and medium enterprises (SMEs) in Bali, Indonesia, was conducted to test the model. The analysis has shown that the proposed model was proven to be compliant with the research hypotheses. HRM significantly affects organizational performance and innovation, and it was found out that innovation can improve organizational performance. However, in the process of simultaneous testing, it was found out that innovation cannot improve organizational performance. The lack of attention to investments in human resources became one of the barriers to SMEs in creating innovation.
-
Positive contribution of the good corporate governance rating to stability and performance: evidence from Indonesia
RR. Iramani , Muazaroh Muazaroh , Abdul Mongid
doi: http://dx.doi.org/10.21511/ppm.16(2).2018.01
Problems and Perspectives in Management Volume 16, 2018 Issue #2 pp. 1-11 Views: 3143 Downloads: 303 TO CITE АНОТАЦІЯThis paper aims to examine the impact of Good Corporate Governance (GCG) practice on bank stability and performance. Governance is measured using the GCG rating that covers eleven aspects. The authors apply instrumental regression to link governance to performance and stability. The study covers a sample of 150 banks. The result shows that bank stability can mediate bank governance and bank performance. On the determinant of bank performance, it can be concluded that the GCG rating is positive and directly influences bank performance. Bank stability is also positive for bank performance indicating the indirect contribution of the GCG rating to bank performance. NPL, LDR, CAR and bank’s size (LASSET) are all negative and significant. The aim of this paper is to provide strong empirical evidence on the importance of governance and stability for performance. The limitations of this paper are the size of the sample and that it only covers public banks which are theoretically required to apply better governance in all aspects of their business by the Capital Market Authority.
