Journal of Engineering and Applied Sciences
ISSN: Online 1818-7803ISSN: Print 1816-949x
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.
How to cite this article:
Ratno Agriyanto, Abdul Rohman and Dwi Ratmono. Model of Prediction of Behavioral Use of Accrual Basis Accounting
Information on Local Governments in Indonesia.
DOI: https://doi.org/10.36478/jeasci.2017.7280.7285
URL: https://www.makhillpublications.co/view-article/1816-949x/jeasci.2017.7280.7285