IMPLEMENTATION OF ACCRUAL BASED ACCOUNTINGIN LOCAL GOVERNMENT ENTITIESIN ORDER TO PROVIDE TRANSPARENT AND ACCOUNTABLE INFORMATION

This study aimed to analyze the influence of the human resources competence, the IT quality, APIP support, communication and the leader commitment on the level of accrual-based accounting implementation and its impact to theaccountability and transparency of local governments. The instrument used was a questionnaire. The results showed that human resource competence, IT quality, and communication were able to influence the implementation of accrualbased accounting in local government entitie, but APIP support was not able. The leader commitment was able to moderate the relationship between human resource competence and the
IT quality. The implementation of accrual-based accounting affected the level of accountability.
The transparency assessment using an index of the level of information accessibility for local governments in South Sulawesi Province gave an average score of 3.45 on the disclosure of financial statements after implementation. This study has policy implications related to the
implementation of accrual-based accounting.