Financial Decision-Making during the COVID-19 Pandemic in Population Administration of the Republic of Indonesia

Muhamad Arief Affandi, Etty Murwaningsari


This study aims to empirically examine the effect of applying an accrual-based accounting system on government financial performance through financial decision-making. The study was carried out on the Head of Service who represented each Unit of the Directorate General of Dukcapil, Ministry of Home Affairs of the Republic of Indonesia in the regions. Wherefrom the 34 Province Satkers, there were 357 District/City Population and Civil Registration Service Satkers who became respondents, and the data was taken during a pandemic that swept across the country. The data analysis technique in this study used PLS-SEM with the WarpPLS version 7.0 application. The study results show that the application of the accrual-based accounting system has a direct and indirect effect on the government's financial performance through the financial decision-making variable as a mediation (novelty). This study has proven that applying an accrual-based accounting system to the government can provide good benefits in improving government financial performance decisions.



Keywords: decision-making, government financial performance, agency theory.



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