Organizational capabilities and accrual accounting adoption in Indonesian municipalities: the moderating effect of organizational culture

Based on the accrual accounting system trend, in 2010 the Indonesian government had introduced the accrual accounting system. The system was fully adopted in 2015 through the Government Regulation No. 71 of 2010. Thus, the aim of this study is to investigate the level of adoption of accrual accounti...

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Main Author:	Aswar, Khoirul
Format:	Thesis
Language:	eng eng eng
Published:	2020
Subjects:	HD58.7 Organizational Behavior.
Online Access:	https://etd.uum.edu.my/9374/1/depositpermission_s900254.pdf https://etd.uum.edu.my/9374/2/s900254_01.pdf https://etd.uum.edu.my/9374/3/s900254_references.docx
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id	my-uum-etd.9374
record_format	uketd_dc
spelling	my-uum-etd.93742022-05-22T00:54:16Z Organizational capabilities and accrual accounting adoption in Indonesian municipalities: the moderating effect of organizational culture 2020 Aswar, Khoirul Saidin, Siti Zabedah Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HD58.7 Organizational Behavior. Based on the accrual accounting system trend, in 2010 the Indonesian government had introduced the accrual accounting system. The system was fully adopted in 2015 through the Government Regulation No. 71 of 2010. Thus, the aim of this study is to investigate the level of adoption of accrual accounting in Indonesian municipalities. Using institutional theory, this study examines the relationship of organizational capabilities on the level of accrual accounting adoption. It also examines the moderating effect of organizational culture on the relationship between organizational capabilities and the level of accrual accounting adoption. The study employs a questionnaire survey and uses a cluster sampling technique to collect data from 273 head of accounting sections with a self-administered questionnaire. Out of the 273 questionnaires distributed, 212 were returned. However, only 202 responses representing a 77% response rate were valid for analysis. The results revealed that level of accrual accounting adoption is moderate (77.85%). The results also showed that top management support and quality of information technology influence the level of accrual accounting adoption, whereas adequate training program, effective communication, implementation cost and effective project leader do not. In addition, the result showed that the organizational culture moderates the relationship between top management support, adequate training program, implementation cost, and the level of accrual accounting adoption; and it does not moderate the relationship between quality of information technology, effective communication, project leader and the level of accrual accounting adoption. This study contributed and extended the organizational capabilities affecting the level of accrual accounting adoption only in municipalities. Therefore, further studies could be conducted to include local government in the whole of Indonesia. Also, future studies may adopt other methods, such as interviewing the local government, that can explore more deeply the main motivation that drives the level of accrual accounting adoption in Indonesia. 2020 Thesis https://etd.uum.edu.my/9374/ https://etd.uum.edu.my/9374/1/depositpermission_s900254.pdf text eng staffonly https://etd.uum.edu.my/9374/2/s900254_01.pdf text eng public https://etd.uum.edu.my/9374/3/s900254_references.docx text eng public other doctoral Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Saidin, Siti Zabedah
topic	HD58.7 Organizational Behavior.
spellingShingle	HD58.7 Organizational Behavior. Aswar, Khoirul Organizational capabilities and accrual accounting adoption in Indonesian municipalities: the moderating effect of organizational culture
description	Based on the accrual accounting system trend, in 2010 the Indonesian government had introduced the accrual accounting system. The system was fully adopted in 2015 through the Government Regulation No. 71 of 2010. Thus, the aim of this study is to investigate the level of adoption of accrual accounting in Indonesian municipalities. Using institutional theory, this study examines the relationship of organizational capabilities on the level of accrual accounting adoption. It also examines the moderating effect of organizational culture on the relationship between organizational capabilities and the level of accrual accounting adoption. The study employs a questionnaire survey and uses a cluster sampling technique to collect data from 273 head of accounting sections with a self-administered questionnaire. Out of the 273 questionnaires distributed, 212 were returned. However, only 202 responses representing a 77% response rate were valid for analysis. The results revealed that level of accrual accounting adoption is moderate (77.85%). The results also showed that top management support and quality of information technology influence the level of accrual accounting adoption, whereas adequate training program, effective communication, implementation cost and effective project leader do not. In addition, the result showed that the organizational culture moderates the relationship between top management support, adequate training program, implementation cost, and the level of accrual accounting adoption; and it does not moderate the relationship between quality of information technology, effective communication, project leader and the level of accrual accounting adoption. This study contributed and extended the organizational capabilities affecting the level of accrual accounting adoption only in municipalities. Therefore, further studies could be conducted to include local government in the whole of Indonesia. Also, future studies may adopt other methods, such as interviewing the local government, that can explore more deeply the main motivation that drives the level of accrual accounting adoption in Indonesia.
format	Thesis
qualification_name	other
qualification_level	Doctorate
author	Aswar, Khoirul
author_facet	Aswar, Khoirul
author_sort	Aswar, Khoirul
title	Organizational capabilities and accrual accounting adoption in Indonesian municipalities: the moderating effect of organizational culture
title_short	Organizational capabilities and accrual accounting adoption in Indonesian municipalities: the moderating effect of organizational culture
title_full	Organizational capabilities and accrual accounting adoption in Indonesian municipalities: the moderating effect of organizational culture
title_fullStr	Organizational capabilities and accrual accounting adoption in Indonesian municipalities: the moderating effect of organizational culture
title_full_unstemmed	Organizational capabilities and accrual accounting adoption in Indonesian municipalities: the moderating effect of organizational culture
title_sort	organizational capabilities and accrual accounting adoption in indonesian municipalities: the moderating effect of organizational culture
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2020
url	https://etd.uum.edu.my/9374/1/depositpermission_s900254.pdf https://etd.uum.edu.my/9374/2/s900254_01.pdf https://etd.uum.edu.my/9374/3/s900254_references.docx
_version_	1747828584383250432

Organizational capabilities and accrual accounting adoption in Indonesian municipalities: the moderating effect of organizational culture

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