The Influence of Information Technology on Application of Accrual Accounting
Journal Title: International Journal of Academic Research in Accounting, Finance and Management Sciences - Year 2018, Vol 8, Issue 3
Abstract
The purpose of this research is to find out information technology influences the application of accrual accounting. Accrual accounting is presented for operational reports (LO). LO presents an overview of economic resources that increase equity and its use which is managed by the central/regional government for government administration activities in one reporting period. So there is a cut-off to determine the income and expenses that occur in one accounting period. The concept of accruals is useful to assess the government's performance in managing State finances whose management and management are handled by the government itself. The unit of analysis in this study is the Muba-Indonesia Regional Government unit. The results show that information technology influences the application of accrual accounting significantly. Furthermore, it was found that the application of accrual accounting could change because there was survey information technology in FKMD Muba units.
Authors and Affiliations
Irlan Fery
Keywords
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- EP ID EP505848
- DOI 10.6007/IJARAFMS/v8-i3/4760
- Views 90
- Downloads 0
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