Upaya Mewujudkan Efektivitas Pemerintahan Melalui Penerapan Akuntansi Akrual Secara Penuh Dan Kontrol Terhadap Korupsi

This study aims to analyze how far the influence of the implementation of the accrual accounting public sector on government and control of corruption can increase government effectiveness. Using cross-country data for 2020 with a final sample of 194 countries, the results of this study show that the accrual accounting public sector and the Corruption Perception Index (CPI) has a positive effect on government effectiveness. This means that countries that fully adopt accrual accounting and/or have control of corruption (a high Corruption Perception Index score) tend to have better government effectiveness, and vice versa. The results of this study imply that it is necessary to fully implement accrual accounting-based government financial reporting. In addition, to increase government effectiveness, it is necessary to make effective law enforcement and control strategies to prevent corruption.