The role of regulatory pressure and competence in the application of accrual-based accounting through organizational culture

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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.

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    • 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