Antecedent Factors in the Implementation of Accounting System and Performance of Information System (A Case in Readiness to Success Accrual Base of Financial Reporting in South Kalimantan – Indonesia)

Abstract

This article presents how the government's readiness to achieve success of implementation of accounting system and the performance of information system through guidelines Government Accounting Standards (Government Regulation No. 71 year of 2010) which uses acrrual basis for financial reporting, which began since end year 2015. This research is explanatory survey which uses antecedent factors, namely: the role of regulation, management support, communication effectiveness. The role of internal supervision, the implementation of accounting system and performance of information systems. Population in this research are 386 (three hundred eighty six) of the government work units in the Province of South Kalimantan, Indonesia. Sampling method that was used is a multi stages of stratified sampling with proportional samples of government work units. Analysis of data was done using Structural Equation Modeling (SEM) with AMOS application program version 18. The findings of this study indicates that the role of regulation do not significantly affect the implementation of accounting systems and to the performance of information systems, and the role of internal supervision also do not significantly affect the performance of information system. This findings indicate that, Regional Government in South Kalimantan still not yet fully has readiness for the implementation of accrual based accounting due to weakness the role of regulation, and the role of internal supervision for the implementation of accrual based reporting. Meanwhile, there was a perspective of readiness, which can be accepted, because of management support, communication effectiveness, the role of internal supervision towards success in implementation of accounting system, and influence from this implementation towards performance of information systems.