Authors : Otniel Safkaur, Nunuy Nurafiah, Sugiono Poulus and Muhammad Dahlan
Abstract: The implementation of regional autonomy as an embodiment of the system of good governance is characterized by the proliferation of problems with the lack of quality accounting information produced both by the central government and regional governments in Indonesia, one of the trigger factors for the lack of quality accounting information caused by the application of accounting systems not yet effective by various government agencies in Indonesia. This study aims to find out how the application of accrual basis in accounting system at the government and its influence on the quality of accounting information that it produces. This study uses the method of verifying causality to determine the effect between variables. The population in this study were as many as 44 district and city governments of Papua and West Papua provinces. Whereas the observation unit is DPKAD in 44 provinces/cities/districts in the Papua and West Papua regions. Sampling technique uses a census so that all members of the population become the study sample. The results of this study show empirical evidence that the application of accrual basis to the accounting system influences the quality of accounting information generated from the financial statements of 44 regency and city governments in the provinces of Papua and West Papua.
Otniel Safkaur, Nunuy Nurafiah, Sugiono Poulus and Muhammad Dahlan, 2020. Acrual Basis in Accounting Information Systems and its Impact on the Quality of Information. Journal of Engineering and Applied Sciences, 15: 1564-1572.