AKRUAL: Jurnal Akuntansi
Vol 15 No 2 (2024): AKRUAL: Jurnal Akuntansi

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

Saud, Siti Faradila S. (Unknown)
Furqan, Andi Chairil (Unknown)



Article Info

Publish Date
17 Mar 2024

Abstract

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

Copyrights © 2024






Journal Info

Abbrev

aj

Publisher

Subject

Economics, Econometrics & Finance

Description

AKRUAL: Jurnal Akuntansi is a peer-reviewed journal that is managed and published by Department of Accounting, Universitas Negeri Surabaya. AKRUAL is published periodically (twice a year) in April and October with six articles each time published (12 articles per year). AKRUAL: Jurnal ...