Title: The perceived usefulness of accrual-based financial statements and influencing factors at local government

Authors: Rindu Rika Gamayuni

Addresses: Economic and Business Faculty, Accounting Department, University of Lampung, Sumantri Brojonegoro Street No. 1, Lampung Province, 35145, Indonesia

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.

Keywords: usefulness; accrual-based accounting; e-government; financial reporting quality.

DOI: 10.1504/IJMEF.2024.139042

International Journal of Monetary Economics and Finance, 2024 Vol.17 No.2/3, pp.201 - 211

Received: 19 Jan 2023
Accepted: 29 Oct 2023

Published online: 10 Jun 2024 *

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