Ratno  Agriyanto, Abdul  Rohman, Dwi  Ratmono, 
    Model of Prediction of Behavioral Use of Accrual Basis Accounting
Information on Local Governments in Indonesia,
    Journal of Engineering and Applied Sciences,
    Volume 12,Issue 23,
    2017,
    Pages 7280-7285,
    ISSN 1816-949x,
    jeasci.2017.7280.7285,
    (https://makhillpublications.co/view-article.php?doi=jeasci.2017.7280.7285)
    Abstract: This study investigates the behavior of internal users in using accrual accounting information for
decision-making with the antecedents of attitude, subjective norm, perceived behavior control and intention
use of accrual accounting information. The accrual accounting information describes the usefulness of the
implementation of accrual basis accounting for government institution. The main research model is developed
based on the Theory of Planned Behavior (TPB). The population target is all financial managers of local
governments that have been implementing accrual basis accounting in Indonesia. Questionnaires were
distributed to 195 financial managers of which 146 were returned. The results show that the measurement model
and structural model are acceptable. Hypothesis testing results show that TPB can explain the behavioral use
of accounting information for decision-making in local government institutions in Indonesia. A number of
limitations and implications is finally discussed.
    Keywords: Accrual basis accounting;government institution;decision-making;TPB;distributed;institutions