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Review Article

JCR. 2019; 6(5): 231-236


CAUSALITY ASPECTS OF FULL ACCRUAL ACCOUNTING

Peny Cahaya Azwari,Mufti Fiandi,Ayke Nuraliati,Mohammad armoyu.

Abstract
The article describes causality and its impact of the quality of accrual accounting implementation. Using survey method, descriptive and verification, research conducted in 60 government ministries and agencies of the Republic of Indonesia as the unit of analysis involving the Finance Bureau, Finance Division, and Accounting Sub-Section as a unit observation, as well: Chief of Ministry Bureau, Chief of Financial Officer, Chief of Accounting Sub-section and the Staff of the Accounting System as a responder agencies. Data used consisted of secondary and primary data collected through questionnaires and were tested by SEM PLS.
The results showed that: (1) managerial has positive effect to the quality accrual accounting implementation, (2) the quality of accrual accounting implementation has positive effect to the perceived usefulness in decision making, and (3) managerial competence has positive effect to perceived usefulness in decision making quality through the quality of accrual accounting implementation.

Key words: managerial competence, full accrual accounting, and perceived usefulness.


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