Korespodensi : ANTECEDENT FACTORS IN THE IMPLEMENTATION OF ACCOUNTING SYSTEM AND PERFORMANCE OF INFORMATION SYSTEM (A CASE IN READINESS TO SUCCESS ACCRUAL BASED FINANCIAL REPORTING IN SOUTH KALIMANTAN – INDONESIA)

Abstract

This article presents how the government's readiness to achive success of the performance of information system with the implementation of Government Accounting Standards ( Government Regulation No. 71 year of 2010) which uses acrrual basis for financial reporting which began since 2015. This research is survey expalanatory which use 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 stage of stratified sampling with proportional samples of government work units. Analysis of data was done using Structural Equation Modeling (SEM) with AMOS application (Structural Analysis Moment) Program version 18. The results showed that (i) the success in the implementation of accounting systems is affected by the support of management, the effectiveness of communication and the role of internal supervision; (ii) 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 also indicate that South Kalimantan Regional Government still not having readiness through the role of regulation and the role of internal supervision for the implementation of accrual based reporting.