TY  - JOUR
T1  - Model of Prediction of Behavioral Use of Accrual Basis Accounting
Information on Local Governments in Indonesia
AU - Agriyanto, Ratno AU - Rohman, Abdul AU - Ratmono, Dwi 
JO  - Journal of Engineering and Applied Sciences
VL  - 12
IS  - 23
SP  - 7280
EP  - 7285
PY  - 2017
DA  - 2001/08/19
SN  - 1816-949x
DO  - jeasci.2017.7280.7285
UR  - https://makhillpublications.co/view-article.php?doi=jeasci.2017.7280.7285
KW  - Accrual basis accounting
KW  -government institution
KW  -decision-making
KW  -TPB
KW  -distributed
KW  -institutions
AB  - This study investigates the behavior of internal users in using accrual accounting information for
decision-making with the antecedents of attitude, subjective norm, perceived behavior control and intention
use of accrual accounting information. The accrual accounting information describes the usefulness of the
implementation of accrual basis accounting for government institution. The main research model is developed
based on the Theory of Planned Behavior (TPB). The population target is all financial managers of local
governments that have been implementing accrual basis accounting in Indonesia. Questionnaires were
distributed to 195 financial managers of which 146 were returned. The results show that the measurement model
and structural model are acceptable. Hypothesis testing results show that TPB can explain the behavioral use
of accounting information for decision-making in local government institutions in Indonesia. A number of
limitations and implications is finally discussed.
ER  -