Kesesuaian Sistem Pelaporan Keuangan Akrual dalam Pengambilan Keputusan Internal di Pemerintah Daerah

Azhari Salam; Sutaryo Sutaryo

doi:10.25273/jap.v8i1.4087

Kesesuaian Sistem Pelaporan Keuangan Akrual dalam Pengambilan Keputusan Internal di Pemerintah Daerah

Azhari Salam, Sutaryo Sutaryo

Abstract

Penelitian ini bertujuan untuk menjelaskan kesesuaian sistem pelaporan keuangan pemerintah berbasis cash toward acrual dan full accrual dan relevansinya dengan pengambilan keputusan internal organisasi pemerintah. Selain itu, penelitian ini juga mengidentifikasi peran pengendalian internal dalam pelaporan keuangan pemerintah daerah. Desain penelitian adalah survey dengan responden pelaksana akuntansi pemerintah daerah di Provinsi Jawa Timur dan Sulawesi Barat. Hasil penelitian menunjukkan bahwa sistem pelaporan keuangan pemerintah berbasis full accrual mempunyai kesesuaian dalam menyediakan informasi untuk pengambilan keputusan internal di provinsi tersebut. Namun demikian, tingkat kesesuaian sistem pelaporan keuangan pemerintah berbasis full accrual lebih rendah dibanding dengan basis cash toward accrual. Selain itu, baik pengawasan internal maupun relevansi informasi pelaporan keuangan memiliki peran penting di kedua provinsi dalam konteks pengambilan keputusan internal. Hasil ini berimplikasi bagi pemerintah daerah untuk meningkatkan kualitas dan kapabilitas internal pemerintah serta kualitas implementasi basis akrual dalam akuntansi pemerintah daerah agar informasi dalam laporan keuangan pemerintah lebih relevan dalam pengambilan keputusan internal.

Keywords

Pelaporan keuangan pemerintah daerah; pengambilan keputusan; kontrol internal; relevansi informasi laporan keuangan

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