Dampak Pengendalian Intern dan Ketepatan Informasi Terhadap Kebermanfaatan Akuntansi Akrual: Studi pada Pemerintah Daerah

Ratna Fatmawati, Doddy Setiawan


This study aims at examining the effect of internal control and the accuracy of financial reporting information on the usefulness of accrual information for decision-making in Indonesian local governments.  The samples of this study are financial officers in the Indonesian local governments.  The questionnaires were sent to Regional Work Unit financial officers consisting of Budget Users, Finance Administering officials (PPK) and Treasurers expenditure in six local governments: Surakarta, Boyolali, Sukoharjo, Karanganyar, Wonogiri, Sragen and Klaten. The 570  questionnaires  were  sent  to  the respondenst  and only 423 questionnaires  that  can  be  used  and analysed, resulting in  the  response  rate  of 76.31%. A multiple linear regression was utilized for the data analysis. The result of the study shows that the internal controls and the accuracy of financial reporting information have positive influence on the usefulness of accrual accounting information for decision-making in the local governments. Thus, if the level of internal control is higher and the information is more precise, then the information will be more useful for decision-making.


internal control, the accuracy of financial reporting information, decision- usefulness, accrual

Full Text:



Alijarde, M. I. B. (1997). The usefulness of financial reporting in spanish local goverments, 13(February), 17–34.

Andriani, Y., Kober, R., & Ng, J. (2010). Decision Usefulness of Cash and Accrual Information: Public Sector Managers’ Perceptions.

Australian Accounting Review, 20(2), 144–153.


Aryani, M. K., & Kiswanto. (2017). The effect of accrual-GAS on the financial reporting reliability with HR capacity as mediating variables. Jurnal Dinamika Akuntansi, 9(2), 110–122. https://doi.org/http://dx.doi.org/10.15294/jda.v9i2.9733

Badara, M., & Saidin, S. (2013). Impact of the effective internal control system on the internal audit effectiveness at local government level. Journal of Social and Development Sciences, 4(1), 16–23. https://doi.org/10.5923/j.ijfa.20130202.05

Bergmann, A. (2012). The influence of the nature of government accounting and reporting in decision-making: Evidence from Switzerland. Public Money and Management, 32(1), 15–20. https://doi.org/10.1080/09540962.2012.643050

BPK RI. (2017). Ikhtisar hasil pemeriksaan semester I tahun 2017. Jakarta.

Christiaens, J., Reyniers, B., & Rollé, C. (2010). Impact of IPSAS on reforming governmental financial information systems: A comparative study. International Review of Administrative Sciences, 76(3), 537–554. https://doi.org/10.1177/0020852310372449

Craft, J. L. (2013). A Review of the Empirical Ethical Decision-Making Literature : 2004 – 2011. Journal of Business Ethics, 221–259. https://doi.org/10.1007/s10551-012-1518-9

Dixon, K., Coy, D., & Tower, G. (1991). External reporting by new zealand universities 1985-1989: improving accountability. Financial Accountability & Management, 7(3), 159–178.

Dunleavy, P., & Hood, C. (1994). From old public administration to new public management. Public Money and Management, 0962(November), 954–962. https://doi.org/10.1080/09540969409387823

Ferryono, B., & Sutaryo. (2017). Manfaat Akuntansi Basis Akrual dan Akuntansi Basis Kas Menuju Akrual dalam Pengambilan Keputusan Internal Pemerintah Daerah. Jurnal Dinamika Akuntansi Dan Bisnis, 4(1), 143–158.

Grossi, G., & Reichard, C. (2009). The limited use of financial data for governmental decision-making–An exploratory study with reference to Germany and Italy.

Harun, H., An, Y., & Kahar, A. (2013). Implementation and challenges of introducing NPM and accrual accounting in Indonesian local government. Public Money and Management, 33(5), 383–388.


Harun, H., Peursem, K., & VanEggleton, L. (2012). Institutionalization of accrual accounting in the Indonesian public sector. Journal of Accounting & Organizational Change, 8(2), 257–285. https://doi.org/10.1108/18325911211258308

Henke, T. S., & Maher, J. J. (2016). Government Reporting Timeliness and Municipal Credit Market Implications. Journal of Governmental & Nonprofit Accounting, 5(1), 1–24.


Jagalla, T., Becker, S. D., & Weber, J. (2011). A taxonomy of the perceived benefts of accrual accounting and budgeting: evidence from german states. Financial Accounting & Managemenrt, 27(2), 134–165.

Kobayashi, M., Yamamoto, K., & Ishikawa, K. (2016). The Usefulness of Accrual Information in Non-mandatory Environments : The Case of Japanese Local Government. Australian Accounting Review, 26(77), 1–6.


Kober, R., Lee, J., & Ng, J. (2010). Mind your accruals: perceived usefulness of financial information in the australian public sector different accounting systems. Financial Accounting & Managemenrt, 26(August).

Lu, H., Richardson, G., & Salterio, S. (2011). Direct and indirect effects of internal control weaknesses on accrual quality: Evidence from a unique Canadian regulatory setting. Contemporary Accounting Research, 28(2), 675–707. https://doi.org/10.1111/j.1911-3846.2010.01058.x

McLeod, R. H., & Harun, H. (2014). Public sector accounting reform at local government level in Indonesia. Financial Accountability & Management, 30(2), 238–258.

Mulyani, P., & Suryawati, R. F. (2011). Analisis peran dan fungsi sistem pengendalian intern pemerintah (SPIP/PP NO.60 TAHUN 2008) dalam meminimalisasi tingkat salah saji pencatatan akuntansi keuangan pemerintah daerah. Jurnal Organisasi Dan Manajemen, 7(2), 102–106.

Nogueira, S. P., & Jorge, S. M. (2012). Adequacy of the Local Government financial reporting model in the context of internal decision-making: An exploratory study in the municipality of

Bragança. Tékhne - Review of Applied Management Studies, 10(2), 74–86. https://doi.org/10.1016/j.tekhne.2012.06.001

Nogueira, S. P., & Jorge, S. M. (2016). Explanatory factors for the use of the financial report in decision-making: Evidence from Local Government in Portugal. Revista de Contabilidad, 19(2), 216–226. https://doi.org/10.1016/j.rcsar.2015.09.002

Nogueira, S. P. S., Jorge, S. M. F., & Oliver, M. C. (2013). The usefulness of fınancial reporting for internal decision-making in Portuguese municipalities. Management Research, 11(2), 178–212. https://doi.org/10.1108/MRJIAM-Dec-2011-0465

Osborne, D., & Gaebler, T. (1993). Reinventing government: how the entrepreneurial spirit is transforming the public sector (plume). New York.

Petrovits, C., Shaspeare, C., & Shih, A. (2011). The Causes and consequences of internal control problems in nonprofit organizations. American Accounting Association, 86(1), 325–357. https://doi.org/10.2308/accr.00000012

Republik Indonesia. PP No 60 Tahun 2008 tentang sistem pengendalian intern pemerintah (2008).

Republik Indonesia. PP No 71 Tahun 2010 tentang standar akuntansi pemerintahan berbasis akrual (2010).

Setiawan, D., & Basuki, M. A. (2018). Peran auditor intern pemerintah, motivasi, dan kinerja pegawai negeri sipil. Jurnal Akuntansi, XXII(01), 86–104.

Smith, S., & Coy, D. (1999). An analysis of New Zealand city council annual reports from a public accountability perspective. In AAANZ conference. Cairns.

Suwardjono. (2005). Teori akuntansi: perekayasaan pelaporan keuangan (Ketiga). Yogyakarta: BPFE UGM.

Trisaptya, Y., Perdana, H. D., & Sulardi. (2016). Evaluasi akuntabilitas laporan keuangan pemerintah daerah di Indonesia. Jurnal Akuntansi Dan Bisnis, 15(1), 65–73.

Wanke, P., Azad, M. A. kalam B., Barros, C. P., & Hassan, M. K. (2016). Journal of International Financial Markets , Institutions & Money Predicting efficiency in Islamic banks : An integrated multicriteria decision making ( MCDM ) approach. Journal of International Financial Markets, Institutions & Money, 45, 126–141.


Williams, P. F., & Ravenscroft, S. P. (2013). Rethinking decision usefulness. Contemporary Accounting Research, XX(Xx), 1–26. https://doi.org/10.1111/1911-3846.12083

Winarna, J., Kuncara, A. W., & Setiawan, D. (2017). Financial distress of local government: A study on local government characteristics, infrastructure, and financial condition. Global Bussines & Finance Review, 22(2), 34–47.

Yamamoto, K. (2008). What matters in legislators’ information use for financial reporting: the case of Japan. (I. da U. de Coimbra, Ed.). Inglês. https://doi.org/http://dx.doi.org/10.14195/978-989-26-0422-0_19

Yendrawati, R. (2013). Pengaruh sistem pengendalian intern dan kapasitas sumber daya manusia terhadap kualitas informasi laporan keuangan dengan faktor eksternal sebagai variabel moderating. Jurnal Akuntansi & Auditing Indonesia, 17(2), 166–175.

DOI: https://doi.org/10.24815/jdab.v5i2.10900


  • There are currently no refbacks.

Published by:

Accounting Department supported by IAI KAPd Wilayah Aceh
Faculty of Business and Economics
Syiah Kuala University
Kopelma Darussalam, Banda Aceh, Indonesia - 23111
ISSN: 2355-9462, E-ISSN: 2528-1143


Creative Commons License
Jurnal Dinamika Akuntansi dan Bisnis by Prodi Akuntansi Universitas Syiah Kuala is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Based on a work at http://www.jurnal.unsyiah.ac.id/JDAB/index.