The Implementation Effect of Accrual Based Accounting System to Organizational Performance with Two Moderating Variables (An Empirical Study in Indonesia)

Abstract

This study examines the implementation effect of accrual based accounting system to employee performance with adaptation and computer anxiety as the moderating variables. The sample in this research is the government officials in central Java, Indonesia. This research uses Moderated Regression Analysis (MRA) for data analysis. The results show that the implementation of accrual based accounting system affect the performance. Adaptation is not proven as a moderating variable however computer anxiety is proven to be a moderating variable.

The effect of e-local tax return usage towards local tax compliance

“…If the taxpayers think that e-Local Tax Return can do its task well, then it can increase their trust that e-Local Tax Return has usefulness. Previous research conducted by Khoa et al (2020) found that output quality has a positive effect on perceived usefulness, while research by Ebnehoseini et al (2020) and Primasari et al (2017) found that output quality has not to effect on perceived usefulness. H1 : Subjective norm gives a positive effect on perceived usefulness.…”

“…The intention to continue using electronic applications is directly by the perceived usefulness and satisfaction, and then the satisfaction was affected by the confirmation and perceived usefulness, while the confirmation affects the perceived usefulness (Kholid et al, 2018). When there is the assurance of the easy use of the system, it can increase the trust that the system has usefulness (Aji et al, 2020;Bhattarai & Maharjan, 2020;Choi & Park, 2020;Khoa et al, 2020;Primasari et al, 2017;Rana & Dwivedi, 2015;Roy, 2017;Sumardi & Andreani, 2021;Usman et al, 2020). This study supposes that e-Local Tax Return is easily used to increase the assurance that e-Local Tax Return has usefulness, as it can increase efficiency, effectivity, and work productivity because the tax reporting can be conducted anywhere/everywhere.…”

“…Approval of important others can increase the assurance of taxpayers to believe that e-Local Tax Return has usefulness. Research being conducted by Aji et al (2020), Ebnehoseini et al (2020), Khoa et al (2020), Putra and Osman (2019), Roy (2017), and Usman et al (2020) found that subjective norm has a positive influence on perceived usefulness, while research by Marakarkandy et al (2017) and Primasari et al (2017) found that subjective norm has not to influence on perceived usefulness.…”

“…An individual with low self-efficacy can harm motivation through the belief that they are incapable of finishing their task before they even try it (Usman et al, 2020). With the self-efficacy towards the system, it can increase the trust that the system is easy to use (Ebnehoseini et al, 2020;Marakarkandy et al, 2017;Primasari et al, 2017;Roy, 2017;Usman et al, 2020). The higher the assurance of taxpayers towards their ability to use e-Local Tax Return, it can increase the trust of the taxpayers who believe that e-Local Tax Return is easily used.…”

“…Anxiety can occur when the knowledge is freshly received. With higher anxiety level, it can decrease the assurance to the system that it is easily used (Ebnehoseini et al, 2020;Primasari et al, 2017;Roy, 2017). Therefore, if taxpayers get more anxious towards e-Local Tax Return, it can decrease their trust in the system that it is easily used.…”