TY  - JOUR
T1  - Acrual Basis in Accounting Information Systems and its Impact on the
Quality of Information
AU - Safkaur, Otniel AU - Nurafiah, Nunuy AU - Poulus, Sugiono AU - Dahlan, Muhammad 
JO  - Journal of Engineering and Applied Sciences
VL  - 15
IS  - 6
SP  - 1564
EP  - 1572
PY  - 2020
DA  - 2001/08/19
SN  - 1816-949x
DO  - jeasci.2020.1564.1572
UR  - https://makhillpublications.co/view-article.php?doi=jeasci.2020.1564.1572
KW  - Accrual basis
KW  -accountig information system
KW  -financial report
KW  -quality information
KW  -statements
AB  - 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.
ER  -