Title: Effect of Organizational Culture, Competence and Professionalism Forces Readiness for Implementation of Accrual Accounting, Malang, East Java
Authors: Agustia, Dian1 ; Sudaryati, Erina1 ; Mohamed, Nafsiah2
Affiliations: 1. Faculty of Economics and Business, Universitas Airlangga, Indonesia; 2. Accounting Research Institute and Faculty of Accountancy, Universiti Teknologi MARA, Malaysia
Publisher: American Scientific Publishers
Abstract
This study aimed to obtain information and empirical evidence between the influence of organizational culture, competence and professionalism of officers towards the readiness of the application of government regulation on accrual accounting concerning the accrual-based government accounting standards in Malang government. This study uses primary data to generate critical information from respondents using simple random sampling method. The number of samples used was obtained based on the Slovin formula. The population of this research were local government officers. Respondents in this study were 82 officers of the finance department at UNITS Malang. This study used a causality analysis, Structural Equation Model (SEM) based component or variance or better known as the model of Partial Least Square (PLS). Hypothesis testing will be done with the help of software SmartPLS 3.2.3. These effects indicate that organisational culture is convinced, but not significant effect on the preparation of the implementation of accrual-accounting, competence is a positive and important outcome on the preparation of the implementation of accrual accounting and professionalism is a positive and significant effect on the preparation of the implementation of accrual accounting.
Keywords: Accrual Accounting; Competence; Organizational Culture; Professionalism
