PENGARUH KETIDAKPASTIAN LINGKUNGAN, DESENTRALISASI DAN PEMBEBANAN TUGAS TERHADAP PELAPORAN KEUANGAN BERBASIS AKRUAL

Abstract

The amendment of Government Regulation No. 24 of 2005 to Government Regulation No. 71 of 2010 based on
accruals, made the government, especially the local government must apply and implement it no later than 5
years, namely in 2015. However, until now there are still many who do not fully understand the accountingbased

accruals. There are various factors that influence government's preparedness and readiness in
implementing accrual basis financial reporting. This study aims to analyze and examine the effects of
environmental uncertainty, decentralization and assignment to accrual basis financial reporting. Population
and sample in this research are Financial Administration Official of Regional Finance Organization (PPKOPD)

and Regional Finance Administration (PPKD) in Sidoarjo Regency. The study was conducted on 13
Local Government Organizations. The research method is quantitative and analytical technique using Multiple
Linear Regression with SPSS data statistic application. The results of this study indicate that environmental
uncertainty, decentralization and assignment have an effect on the accrual based financial reporting.

Keywords : Environmental uncertainty, decentralization, task loading, Accrual based financial reporting