DETERMINANTS OF SUCCESSFUL IMPLEMENTATION OF ACCRUAL BASED ACCOUNTING SYSTEM FOR GOVERNMENT

Abstract

Government accounting system in Indonesia based on Government Regulation No.71 of 2010 and Finance Minister Regulation No.270 of 2014. This regulation applies since January 1st, 2015 by an accrual-based application in Indonesia is SAIBA (Sistem Aplikasi Akuntansi Instansi Berbasis Akrual). Regardless of the preparation, for implementation there are still any things that need attention, it motivates Researchers to explore the factors that influence the success of accrualbased for government. This study investigates the relationship among competence of human resources, communications, means of support, organizational commitment and SAIBA toward successful implementation of accrual-based for goverments. The respondents are 85 operator of SAIBA, partner of KPPN Mataram. The research models using the structural model of analysis with Smart PLS 3.0. Analytical results show that SAIBA’s application have a positive influence to successful implementation of accrual-based for government, but the competence of human resources, communications, means of support and organization's commitment does not have influence to successful implementation of accrual-based for government. Researchers had expectations about the results of this study are be consideration for the government and this business units to solving anything of a constraint in implementing accrual-based.