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All Journal JSSH (Jurnal Sains Sosial dan Humaniora) JURNAL AKUNTANSI Jurnal EK dan BI JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Community Empowerment Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Akuntansi
Dwi Winarni
Universitas Muhammadiyah Purwokerto
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences

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Journal : JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal)

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ANALISIS KUALITAS INFORMASI AKUNTANSI MELALUI PENDEKATAN TEORI INSTITUSIONAL ISOMORFISME Dwi Winarni; Luthfi Zamakhsyari
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 7 No 2 (2021): JRAK JULI 2021
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v7i2.631

Abstract

Changes to a system within the organization are carried out simply to get recognition or awards rather than to improve performance substantively. Performance reports that have been made by government agencies are only meant to fulfill regulatory and regulatory requirements and do not reflect the performance that occurs in the field. This study examines and analyzes how local governments improve the quality of accounting information in terms of institutional isomorphism theory. The research method used is a qualitative method so that it can explore and understand the data in more depth. The local government in Indonesia was chosen as the object of research because it has a characteristic in the current application of New Public Management (NPM). The analysis was carried out using three indicators that describe institutional isomorphism (coercive, mimetic, and normative). The results show that regulation, management commitment, and human resource competence have a positive impact on the implementation of the preparation of financial statements according to standards and the quality of accounting information produced.
Co-Authors Desi Rahmawati Fyna Maulina Hadi Pramono Ilham Nurhabibie Ilham Nuryana Fatchan Iwan Fakhruddin Luthfi Zamakhsyari Naelati Tubastuvi Novi Dirgantari Rhis Ogie Dewandaru Rifka Utami Arofah Rusdi Akbar Sri Wahyuni Suryo Budi Santoso Wage Wage