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ACCRUAL-BASED ACCOUNTING APPLICATION, INFORMATION

TECHNOLOGY, HR COMPETENCIES, ORGANIZATIONAL

COMMITMENT ON THE FINANCIAL STATEMENTS’ QUALITY

M. Kholiq Ansyori

, Ronny Andesto

Department of Accounting, Mercu Buana University, Indonesia

m.4nsyori13@gmail.com

ronny.andesto@mercubuana.ac.id

PAPER INFO ABSTRACT

Received:

February 2022

Revised: March

2022

Approved: March

2022

Background: Financial statements are the government's primary

accountability equipment and sharing data with outsiders and stakeholders to

address the extent of the efficiency of the organization's economic resources.

Thus, good quality financial statements are needed to increase public

confidence and accountability.

Aim: This research aims to find out the effect of the accrual-based accounting

application, utilization of information technology, human resource

competence, and organizational commitment to the quality of financial

statements with indicators of budget implementation performance as

moderate variables (Satker survey in the Directorate General of Binwasnaker

and K3).

Method: This study is a quantitative study with census methods of 12 Work

Units in the Directorate General of Binwasnaker and K3 as respondents. The

tools used in this study used PLS-SEM. The research data used came from

answers to questionnaires distributed to respondents. The results of the data

assessment and analysis using structural equation modeling with alternative

methods partial least square.

Findings: Accrual-based accounting, information technology utilization, HR

competence have a significant positive effect on the quality of financial

statements while organizational commitment does not have a significant

positive effect on the quality of financial statements and budget

implementation performance indicators do not moderate the relationship of

each variable of the accrual-based accounting application, utilization of

information technology, HR competence and organizational commitment to

the quality of financial statements.

KEYWORDS

accrual-based accounting; use of information technology; HR competence;

indicators of budget implementation

INTRODUCTION

Financial statements are the data media of an entity in this matter the government to

account for its financial performance to the public. Financial statements are the government's

primary accountability equipment and sharing data with outsiders and stakeholders to address

the extent of the efficiency of the organization's economic resources. Thus, good quality

financial statements are needed to increase public confidence and accountability. Regarding

the quality of financial statements, the assessment results by the Audit Board (BPK) prove that

the Government Financial Report (LKP) of the Ministry of Manpower of the Republic of

Indonesia last 4 years has faced an increase in obtaining Reasonable Without Exception (WTP)

in 2016 to 2019. However, from the opinion based on the examination results report, BPK still

provides some records that need attention, among others, there are errors in the use of accounts

in the planning and implementation of the budget, management of non-tax state revenues

Accrual-Based Accounting Application, Information Technology, HR Competencies, Organizational

Commitment on the Financial Statements’ Quality

712 Interdisciplinary Social Studies, 1(6), Mar 2022

(PNBP) has not been orderly, and the management of state-owned assets that are still not

orderly. Some of these records are still found repeatedly in the work unit of the Directorate

General of Binwasnaker and K3. Factors that affect the quality of financial statements include

the Application of accrual-based accounting, utilization of information technology, HR

competence, and organizational commitment. In addition, the issuance of PMK No.195 /

PMK.5 / 2018 on Monitoring and Evaluation of the Implementation of Budgets of Ministries

and Institutions needs to get more attention.

Based on the above phenomenon, this research was conducted to find out the effect of the

accrual-based accounting application, utilization of information technology, human resource

competence, and organizational commitment to the quality of financial statements with

indicators of budget implementation performance as moderating variables.

New Public Management (New Public Management)

One of the NPM models proposed by Osborne and Gaebler (1992) is contained in his

thoughts known as "Reinventing Government". The concept of accrual accounting is a

derivative concept of New Public Management because accrual accounting describes the

existence of a private sector management system adopted into the public sector as a method for

measuring performance. The importance of accrual accounting to NPM was revealed by

Likierman (2003) who explained that the government that adopts New Public Management in

accounting must run accrual accounting. Without accrual accounting, the adoption of New

Public Management (NPM) will run less smoothly.

Agency Theory

This theory was first proposed by Jansen and Meckling (1976) who stated that agency

theory is a theory of equality of interest between principal and agent. According to Lane in

Halim Abdullah (2006), agency theory can be applied in public organizations. He stated that

modern democracy is based on a series of principal-agent relations. In this reform-era

government, the relationship between the government and the users of government financial

information can be said to be an agency relationship. This is the basis of the theory of relevant

agencies the basis of this research.

Government Accounting Standards

Based on Government Regulation of the Republic of Indonesia Number 71 of 2010 Article

1 Paragraph (3) on Government Accounting Standards, "Government Accounting Standards,

further briefed on SAP, are accounting principles applied in compiling and presenting

Government financial statements. The comprehensive implementation of this accounting basis

began in the 2015 fiscal year. With the establishment of PP No. 71 of 2010, the implementation

of an accrual-based government accounting system has a clear legal basis. So that the

government is obliged to implement accrual-based SAP in all government agencies, so that

good governance will be realized in transparency, accountability, accountability, openness, and

fairness.

Accrual-Based Accounting Application, Information Technology, HR Competencies, Organizational

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713 Interdisciplinary Social Studies, 1(6), Mar 2022

Utilization of Information Technology

The technology uses a set of computers to perform data processing, network systems used

to connect between computers according to needs, telecommunication technology used so that

data can be published and accessed. Utilization according to the goddesses Kusuma and Ika

Indrayani (2017) and Rizal Pramudiarta (2015) includes:

1) Work process electronically;

2) Management and storage of financial data;

3) Processing information with internet networks and management systems;

4) Maintenance and maintenance of computer devices; and

5) The utilization of information technology in question is the use of computer accounting

applications in financial management.

Human Resource Competence

A person who has competence will work with his knowledge and skills so that he can work

easily, quickly, intuitively and with his experience can minimize mistakes. These three

tendencies are also by the understanding of competence in the explanation of PP No.101 article

3 of 2000 that what is meant by competence is the ability and characteristics possessed by civil

servants in the form of knowledge, skills, and behavioral attitudes needed in the

implementation of their job duties.

Organizational Commitment

Organizational commitment is built on trust in organizational values, employee

willingness helps realize organizational goals, and loyalty to remain a member of the

organization. Allen and Mayer (1990) argue that there are three components to organizational

commitment are component’s effective, continuance component, and normative components.

Budget Implementation Performance Indicator (IKPA)

According to PMK No.195/PMK.05/2018, the performance indicator of budget

implementation is an indicator set by the Ministry of Finance as BUN to measure the quality

of performance of the implementation of the Ministry of State/Institution's budget in terms of

conformity to planning, the effectiveness of budget implementation, the efficiency of budget

implementation, and compliance with regulations.

The purpose of performance measurement using the budget implementation performance

indicator (IKPA) ensures the ability of output, namely smooth implementation of the budget,

support cash management, and improving the quality of financial statements (LKKL/LKPP).

Development of hypotheses

Based on Government Regulation No.71 of 2010 article 1 paragraph (3) on government

accounting standards which are further briefed sap are accounting principles in compiling and

presenting financial statements. SAP is applied in the scope of government both central and

regional, the implementation of SAP is believed to have an impact on improving financial

quality in the central and regional governments. This is supported by research by Dede H &

Amirudin (2020); Yuli Nurhayati (2019); Erwin Yahaya et al. (2018); Budhi Purwantoro J

Accrual-Based Accounting Application, Information Technology, HR Competencies, Organizational

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(2019); Iwayan Nico & Gayatri (2017) in his research showed the application of accrual-based

accounting has a significant effect on the quality of financial statements.

Increasingly advanced information technology will facilitate the implementation of

financial information because it has the potential in terms of accuracy, contingency, reliability,

and the ability to store large data so that the constituents of financial statements will be deeper

in compiling financial statements so that the quality of financial statements will be better. This

is supported in research by Siti Chodijah & Nurul H (2018); Restka Eklesia et al. (2018);

Rasyidah Nadir et al. (2017); Paramitha & Dharmadiaksa (2019); Melati Ramadhani et al.

(2019) research states that the use of information technology has a significant positive effect

on the quality of financial statements.

Quality human resources can save time making financial statements because they already

know and understand what will be done well so that the presentation of financial statements

can be timely, complete, and accountable. This is supported by the research of Jhon Fiesgral et

al. (2016); Ni Wayan Sudiarti et al. (2020); Nabila Zubaidi et al. (2019); Rizki Afri Mulia

(2018); Erwin Yahaya et al. (2018); Paramitha & Dharmadiaksa (2019) which states that hr

competence has a positive effect on financial statements.

Organizational commitment built with high trust and integrity above organizational values

will help realize organizational goals. This is in line with research conducted by Liziana and

Sutrisno (2017); Marli Barus et al. (2020); Rivaldy et al. (2018); Fransca Ardy & Widhy Setyo

(2019); Cok Istri Agung Prami Shinta & Ni Made Adi Erawati (2017) stated that the

organization's commitment had a positive effect on the quality of financial statements.

With the issuance of PMK No.195 / PMK.05 / 2018, IKPA is a monitoring tool and

evaluation of budget implementation conducted by the Ministry of Finance as BUN on

monitoring and evaluation of the implementation of the Ministry /Institution's budget (K / L).

A good IKPA is expected to support the smooth preparation of financial statements and

improve the quality of financial statements. Chandra and Nanang W (2019) showed that IKPA

supports a smooth budget evidencing that the more efficient the implementation of activities

will minimize errors and comply with applicable regulations to realize good financial

management. Luky Trihandaru et al. (2020) in their research showed that the implementation

of the budget has a significant effect on the quality of financial statements.

Figure 1. Theoretical Framework

Accrual-Based Accounting Application, Information Technology, HR Competencies, Organizational

Commitment on the Financial Statements’ Quality

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Based on a review of existing theories and the results of previous research, the formulation

of this research hypothesis is as follows:

: Application of Accrual-Based Accounting has a significant positive effect on the Quality

of Financial Statements

: Utilization of Information Technology has a significant positive effect on the Quality of

Financial Statements

: HR competence has a significant positive effect on the quality of financial statements

: Organizational commitment has a significant positive effect on the quality of financial

statements

: Performance Indicators of Budget Implementation moderate the relationship of Accrual-

Based Accounting Application to The Quality of Financial Statements

: Performance Indicators of Budget Implementation moderate the relationship of

Information Technology Utilization to the Quality of Financial Statements

: Budget Implementation Performance Indicators moderate hr competency relationship to

financial statement quality

: Performance Indicators of Budget Implementation moderate the relationship of the

Organization's Commitment to the Quality of Financial Statements

METHOD

This type of research uses quantitative methods. Based on the relationship between the

variables studied, this study is a causal study where the study aims to test the influence,

relationship, or impact of independent variables on dependent variables (Grahita Chandrari,

2017). The population in this study is a Work Unit located in binwasnaker and K3 environment,

among others: All Directorates and Occupational Safety and Health Centers in several regions

in Indonesia.

Census method of 12 Work Units in the Directorate General of Binwasnaker and K3 as

respondents. The tools used in this study used PLS-SEM. The research data used came from

answers to questionnaires distributed to respondents. The results of the data assessment and

analysis using structural equation modeling with alternative methods partial least square.

RESULTS AND DISCUSSION

Description of Research Objects

The data was obtained from the results of the dissemination of questionnaires of 115

respondents with a general profile of men 59 (51%) while women 56 (49%). The respondents

had a majority age of 26-35 years which is 52 (45%), while the last level of education was 83

(72%). The length of work of the majority of 6-10 years is 47 (41%), >10 years is 38 (33%),

1-5 years which is 30 (26%). Based on the respondent profile shows that the respondents

already have a long time of experience in understanding both technically and organizationally

related to financial management in each work unit.

Descriptive Analysis

Description of Accrual-Based Accounting Application Variables

In this study, the accrual-based accounting application variable (X

) was measured by 12

indicators in the PSAK. Overall, the respondent's answer score to the accrual-based accounting

Accrual-Based Accounting Application, Information Technology, HR Competencies, Organizational

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716 Interdisciplinary Social Studies, 1(6), Mar 2022

application variable was 5952 with a percentage score of 86.3%. So it can be concluded that

Accrual-Based Accounting has been applied very well.

Description of Information Technology Utilization Variables

The Information Technology Utilization Variable (X

) in this study was measured by 3

dimensions, namely devices, data management, and maintenance. Overall, the respondent's

answer score to the Information Technology Utilization variable was 4433 with a percentage

of 85.7%. It can not be concluded that the work unit has utilized information technology in the

management of financial statements very well.

Description of HR Competency Variables

HR Competency Variable (X

) is measured by 3 dimensions, namely knowledge,

expertise, and behavior. Overall, the respondent's answer score to the HR Competency variable

of 3556 with a percentage of 88.3%. concluded that the competence of civil servants

responsible in the field of reporting accounting has been very good.

Description of Organizational Commitment Variables

The Organization Commitment variable (X

) is measured by 3 dimensions namely

Affective, Continuance, Normative. Overall, respondents' answer scores to the Organizational

Commitment variable were 3788 with a percentage of 82.3%. So it can be concluded that the

Organizational Commitment of employees responsible in the field of reporting accounting is

good. Description of the financial statement quality variable (Y) in this study is measured by 4

dimensions, namely Relevant, Reliable, Can be compared, and Understandable. Overall,

respondents' answer scores to the Financial Statement Quality variable amounted to 4835 with

a percentage of 84.1%. So it can be concluded that the quality of financial statements is good

because it has been presented promptly, then presents complete and honest information about

the transaction that occurred and the financial report has been presented by Government

Accounting Standards.

Variable Description of Budget Implementation Performance Indicators

Moderation variable (Z) as measured by 4 dimensions namely LPJ Treasurer, Realization,

Cash Planning, and Minus Limit. Overall, the respondent's answer score to the Budget

Implementation Performance Indicator variable was 2413 with a percentage of 83.9%. So it

can be concluded that the Performance Indicator of Budget Implementation is good

Accrual-Based Accounting Application, Information Technology, HR Competencies, Organizational

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717 Interdisciplinary Social Studies, 1(6), Mar 2022

PLS-SEM Analysis

Source: Processed Data Results (2022)

Picture 1. Full Structural Model (PLS Algorithm)

Source: Processed Data Results (2022)

Picture 2. Full Structural Model Revision (Bootstrapping)

Measurement Model Testing (Outer Model)

Convergent Validity Test

Based on the results of loading factors it is seen that all indicators have loading factors

above 0.5 which shows that all indicators used in this study are valid in reflecting each latent

variable (construct). Then the acquisition of AVE values for all latent variables > 0.5 indicates

that more than 50% of the variance of the indicator can be explained by each construct. So it

can be concluded that the Confirmatory factor analysis (CFA) model of each variable has good

convergent validity.

Accrual-Based Accounting Application, Information Technology, HR Competencies, Organizational

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Discriminant Validity Test

Source: Processed Data Results (2022)

Table 1. Cross Loading Testing Table

Based on the cross-loading test table above shows that each indicator has a higher

correlation to the construct measured than other constructs (latent variables) so it can be

concluded that the model has good discriminant validity.

Reliability Test

Source: Processed Data Results (2022)

Table 2. Reliability Test Results

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Based on the results in the table above it can be known that each latent variable has a

composite reliability (CR) value greater than 0.7 and is reinforced by a Cronbach alpha (CA)

value greater than 0.6 then reliable.

Structural Model Testing (Inner Model)

A structural model is a model that connects exogenous latent variables with endogenous

latent variables or endogenous variable relationships with other endogenous variables.

R-Square Test

Source: Processed Data Results (2022)

Table 3. R-Square Test Results

Based on the table above can be known the acquisition of R-square values for the Financial

Statement Quality variable of 0.695 which falls into the large category. This shows that the

Quality of Financial Statements can be explained by 69.5% by accrual-based accounting

application variables, information technology utilization, hr competence, and organizational

commitment with indicators of budget implementation performance as moderating variables.

While the remaining 30.5% was affected by other variables that were not studied.

Prediction relevance (Stone-Geisser's Q2)

Source: Processed Data Results (2022)

Tabel 4. Predictive Relevance Q2 Test Results

The Q2 predictive relevance value for the Financial Stofment Quatre le variables more

than 0, it can be concluded that the moe has Price Relevance

The Goodness of Fit Test

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

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

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



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

 = 0,713

From the calculation obtained gof value of 0.713 > 0.36 so that it falls into the large

category

Accrual-Based Accounting Application, Information Technology, HR Competencies, Organizational

Commitment on the Financial Statements’ Quality

720 Interdisciplinary Social Studies, 1(6), Mar 2022

Hypothesis Test

After the measurement model test and structural model test, it can be continued for

hypothesis testing to answer research questions. Here are the results of the recapitulation of

statistical tests for hypothesis testing.

Source: Processed Data Results (2022)

Table 5. Results of Hypothesis Data

Test Variables Performance Indicators of Budget Implementation as Independent

Variables

Source: Processed Data Results (2022)

Picture 3. Full Non-Interaction Structural Model (PLS Algorithm)

Accrual-Based Accounting Application, Information Technology, HR Competencies, Organizational

Commitment on the Financial Statements’ Quality

721 Interdisciplinary Social Studies, 1(6), Mar 2022

Source: Processed Data Results (2022)

Picture 4. Full Non-Interaction Structural Model (Bootstrapping)

Source: Processed Data Results (2022)

Table 6. Recapitulation of Non-Interaction Statistical Test Results

The table shows that the performance indicator of the implementation of the Tenggara

does not have a significant positive effect on the Quality of Financial Statements, then from

some of the above tests show that the variables of the Budget Implementation Performance

Indicator do not interact with the predictor and are also not related to the criterion so it can be

concluded that the Budget Implementation Performance Indicator is a moderator variable

(Homologizer). This means that there is a possibility of the Budget Implementation

Performance Indicator variable to be a moderation variable or an independent variable if there

is further research.

Effect of Accrual-Based Accounting on the Quality of Financial Statements

The results of statistical testing showed that the application of accrual-based accounting

had a significant and positive effect on the quality of financial statements. This shows that the

better the application of accrual-based accounting or government accounting standards will

increase the quality of financial statements, the worse the application of accrual-based

accounting will decrease the quality of financial statements. The results of this study are in line

with research conducted by Yuli Nurhayati et al. (2020); Budhi Purwanto (2019); Erwin

Siahaya (2018); I Wayan Nico (2017); Dede Hendra (2020) whose results are on average the

same that the application of accrual-based accounting has a significant positive effect on the

quality of financial statements, but not in line with the research marlin Barus et al (2020); Ratmi

Dewi & Jan Hoesada (2020); Kurnia Rahma (2018) who stated otherwise.

Accrual-Based Accounting Application, Information Technology, HR Competencies, Organizational

Commitment on the Financial Statements’ Quality

722 Interdisciplinary Social Studies, 1(6), Mar 2022

The Effect of Information Technology Utilization on the Quality of Financial Statements

The results of statistical testing showed that the Utilization of Information Technology had

a significant and positive effect on the Quality of Financial Statements. This shows that the

higher the Utilization of Information Technology, the better the quality of financial statements,

the lower the utilization of information technology, which will decrease the quality of financial

statements. The results of this study are in line with research conducted by Siti Chodijah

(2019); Nabila Zubaidi et al. (2020); Restika Eklesia et al. (2018) stated that the use of

information technology has a significant positive effect on the quality of government financial

statements, but not in line with research conducted by Fitria Marina & Ahmad based (2019);

Dewi K Wardani & Ika (2017); Marlin Barus et al. (2020) which states otherwise.

The Effect of HR Competence on the Quality of Financial Statements

The results of statistical testing showed that HR competence had a significant and positive

effect on the quality of financial statements. This shows that the higher the competence of

human resources will improve the Quality of Financial Statements, conversely the lower the

Competence of human resources will decrease the Quality of Financial Statements. The results

of this study are in line with research conducted by Rizki Afri (2018); Erwin et al. (2018);

Nabila Zubaidi et al. (2019); Ni Wayan Sudiarti & Juliarsa (2018) that HR competence has a

significant and positive effect on the quality of financial statements, but not in line with the

research conducted by Princess Alminanda (2018); Rasyidah Nadir et al. (2017); Marlin Barus

et al (2020); Rivaldy Manimpurung et al. (2018) whose research results state the opposite.

Influence of Organizational Commitment to the Quality of Financial Statements

Statistical test results show that organizational commitment has no significant effect on

the quality of financial statements. This result is not to the expectations, but this can be

understood because in practice as actors tend to fulfill the duties and responsibilities alone less

attention to the quality of the financial statements produced. That asn financial managers have

a normative commitment that means ASN tends to work in the organization on the grounds of

obligations and responsibilities to remain in the organization. The results of the study are not

in line with the research of Marli Barus et al. (2020); Shintami Oktavia and Sri Rahayu (2019);

Rivaldy et al (2018); Fransca Ardy and Windhy (2019), the results of the study showed that

the commitment of the organization has a significant positive effect on the quality of financial

statements, but in line with the results of research conducted by Luky Trihandaru et al (2020);

Rinie et al (2019), Fitria Marina & Ahmad based (2019); Shintami Oktavia & Sri Rahayu

(2018); Sahala Purba et al. (2021) whose research organizational commitment has no effect on

the quality of financial statements.

The Effect of Accrual-Based Accounting Application, Utilization of Information

Technology, HR Competencies, Organizational Commitment moderated Performance

Indicators of Budget Implementation on The Quality of Financial Statements

The results of statistical testing showed that the Performance Indicator of Budget

Implementation did not moderate the effect of the accrual-based accounting application,

utilization of information technology, HR competence, organization commitment to the quality

of the report. The results of the study were beyond expectations not as expected, indicators of

Accrual-Based Accounting Application, Information Technology, HR Competencies, Organizational

Commitment on the Financial Statements’ Quality

723 Interdisciplinary Social Studies, 1(6), Mar 2022

budget implementation performance were not able to moderate. This is because its

implementation is more focused on achieving the realization of budget implementation that

produces output and outcomes that have been targeted in its planning and based on Permenaker

number 1 of 2021 on the organization and working arrangements of the Ministry of Manpower

there is a division of duties and functions between the budget implementation function and

financial reporting.

However, the need for attention to improve compliance with regulations such as dipa

revision restrictions, as well as the implementation of data and activity plans, anticipation and

completion of minus ceilings as soon as possible, timeliness in cash planning, and recon

accountability reports exceed the specified time. While based on the test of variable

performance indicators of budget implementation as independent variables show insignificant

results, it is not in line with research conducted by Luky Trihandaru et al. (2020) which states

that the implementation of the budget has a significant positive effect on the quality of financial

statements.

CONCLUSION

1) Based on the results of static testing shows that the Application of Accrual-Based

Accounting has a significant positive effect on the Quality of Financial Statements;

2) From the results of statistical tests showed that the Utilization of Information

Technology has a significant positive effect on the Quality of Financial Statements;

3) From the results of statistical testing shows that HR Competence has a significant

positive effect on the Quality of Financial Statements;

4) From the results of statistical tests showed that organizational commitment did not have

a significant positive effect on the quality of financial statements; and

5) The results of statistical tests showed that the Performance Indicator of Budget

Implementation does not moderate the relationship of each of the variables of SAP

Implementation, Utilization of Information Technology, HR Competence, and

Organizational Commitment to the Quality of Financial Statements

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