Dampak penerapan basis akrual terhadap kualitas transparansi fiskal pemerintah
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Dec 6, 2019
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Abstract
Tujuan makalah ini untuk mengukur seberapa efektif penerapan basis akrual pada sistem akuntansi pemerintah Indonesia dan dampaknya terhadap kualitas transparansi fiskal. Efektifitas diukur dalam konteks Polices, People, Processes dan Systems. Penelitian ini dilakukan di 85 Kementerian Lembaga (K/L) melibatkan 149 responden menggunakan instrumen kuesioner, dan wawancara mendalam dengan 77 ahli. Analisis data menggunakan pendekatan Statistik Deskriptif dan Statistik Inferensial dengan metode Structural Equation Modeling (SEM). Hasil penelitian mengungkapkan bahwa meskipun efektifitas penerapan basis akuntansi akrual masih berada di level cukup, namun berdampak signifikan terhadap kualitas transparansi fiskal pemerintah. Dampak tersebut terlihat nyata dalam hal pelaporan fiskal dan perkiraan fiskal dan anggaran pemerintah menjadi lebih baik. Namun dalam hal pengelolaan dan analisis resiko fiskal belum terlihat maksimal.
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Putra, D., & Sudarto, S. (2019). Dampak penerapan basis akrual terhadap kualitas transparansi fiskal pemerintah. Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara Dan Kebijakan Publik, 4(3), 219-231. https://doi.org/https://doi.org/10.33105/itrev.v4i3.140
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References
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Lampe, H. W., Hilgers, D. and Ihla, C. (2015), “Does accrual accounting improve municipalities efficiency? Evidence from Germany”, Applied Economics, pp.1-15, DOI:10.1080/00036846.2015.1030562.
Lounsbury, M. (2008), “Institutional rationality and practice variation: New directions in the institutional analysis of practice”, Accounting, Organizations and Society, Volume 33, Issues 4–5, pp.349-361, DOI:10.1016/j.aos.2007.04.001.
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Maimunnah, M. (2016), “Implementation of Accrual Accounting: Review of Readiness and Arising Problem”, Procedia - Social and Behavioral Sciences, Volume 219, pp.480-485, DOI:10.1016/j.sbspro.2016.05.023.
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