The Effort to Realize Government Effectiveness Through Implementation Fully Accrual Accounting and Control Against Corruption

Authors

  • Siti Faradila S. Saud Faculty of Economics and Business, Universitas Tadulako
  • Andi Chairil Furqan Faculty of Economics and Business, Universitas Tadulako

DOI:

https://doi.org/10.26740/jaj.v15n2.p128-136

Keywords:

Government Effectiveness; Accrual Accounting; Control of Corruption Corruption Perception Index.

Abstract

Introduction/Main Objectives: This study aims to analyze how far the influence of the implementation
of the accrual accounting public sector on the Government and control of corruption could increase
government effectiveness. Background Problems: This means that countries that fully adopted
accrual accounting and had control of corruption (a high Corruption Perception Index score) tend to
have better government effectiveness, and vice versa. Research Methods: Using cross-country data
for 2020 with a final sample of 194 countries. Finding/Results: This study shows that the accrual
accounting public sector and the Corruption Perception Index (CPI) positively affect government
effectiveness. Conclusion: Therefore, to increase government effectiveness, it was necessary to make
effective law enforcement and control strategies to prevent corruption.

References

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Nugroho, R. (2023). Public Policy 7: DInamika Kebijakan Publik, Analisis Kebijakan Publik, Manajemen Politik Kebijakan Publik. PT Elex Media Komputindo.

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Published

2024-03-17

How to Cite

Saud, S. F. S. ., & Furqan, A. C. (2024). The Effort to Realize Government Effectiveness Through Implementation Fully Accrual Accounting and Control Against Corruption. AKRUAL: Jurnal Akuntansi, 15(2), 128–136. https://doi.org/10.26740/jaj.v15n2.p128-136
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