Does Integrated Information Systems have an Impact on Implementation of Accrual Basis Accounting and Fiscal Transparency?

Abstract

The Implementation of accrual basis as a public policy must be supported by information technology and systems that are integrated. This study discusses the increasing use of integrated information systems on the implementation of accrual basis and improving the quality of government financial transparency. The research data were collected using questionnaire instruments, face-to-face interviews and discussion group activities through surveys conducted at 85 Line Ministries in Indonesia. The research data was analysed using CB-SEM with the help of Lisrel 8.8 statistical software. The research findings prove that information systems are integrated significantly towards the implementation of the accrual basis and improving the quality of government approval.