The perceived usefulness of accrual-based financial statements and influencing factors at local government
by Rindu Rika Gamayuni
International Journal of Monetary Economics and Finance (IJMEF), Vol. 17, No. 2/3, 2024

Abstract: This study provides empirical evidence on the perceived usefulness of accrual-based financial statements for decision-making in local governments and the factors influencing them. The results showed that the application of e-government positively and significantly affects the quality of accrual-based financial reporting by local governments. However, the quality of financial reporting has yet to be proven to affect the usefulness of financial statements in the decision-making process. Applying the accrual basis to local government financial reports in Indonesia is a coercive and mimetic isomorphism. The implementation of e-government and qualified financial reporting will encourage international markets and sustainable economic growth.

Online publication date: Mon, 10-Jun-2024

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