ANTECEDENTS AND CONSEQUENCES OF SUCCESSFUL IMPLEMENTATION OF ACCRUAL BASED GOVERNMENT ACCOUNTING SYSTEM IN CENTRAL GOVERNMENT

This research aims to test the influence of Human Resources Competency, Leadership Commitment, Information Technology Support, Internal Control over Financial Reporting on Quality Statements Ministries and Non-Ministries Government Indonesia, with intervening variables Implementation Accrual-based Accounting Standards (Empirical Studies Indonesia). The population in this study was Fifty-Three which obtained a fair opinion without exception examining financial statements by Indonesian Audit Board for five years, from 2015 2019. Sampling techniques using purposive sampling method as many 212 questionnaires are disseminated 53 Indonesia who Board. model used is SEM Analyst LISREL 8.8 application. results showed Commitment had positive but insignificant effect accrual-based Support has impact institutions. competency needed communication between leaders delivering accrual information an system that does not provide automatic adjustment. researchers expected central government could create automatically identifies data cuts off transactions.