The Effort to Realize Government Effectiveness Through Implementation Fully Accrual Accounting and Control Against Corruption
DOI:
https://doi.org/10.26740/jaj.v15n2.p128-136Keywords:
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.
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