Effect of attention to details on Quality of Accounting Information Systems of State-Owned Enterprises in Indonesia


  • Arulrajah Barkar Pengembangan Pariwisata Indonesia
  • Hafez Anggadini Padjadjaran University


Despite the provision of laws, policies and procedures to guide the preparation the quality of accounting information and subsequent reporting is at stake in most state owned enterprises. Financial loss and fraud results from general disregard of public finance management principles. Quality accounting information has to be relevant, reliable, accurate, timely and clear. For financial information to serve its intended objective, it should be of good quality to ensure good decision- making. However, accounting reports for most State-Owned Enterprises are replete with anomalies and irregularities. The study determined the effect of attention to details on quality of accounting information. Explanatory and descriptive research designs were employed. Quantitative data was collected using questionnaire and analyzed using SPSS version 23.0. Attention to details positively and significantly affects quality of accounting information.  A conclusion was made that attention to details affects the provision of quality of accounting information. The study recommends for clear and comprehensive steps when preparing counting information. There should be a mechanism that separates duties to ensure that a separate team prepares accounting reports while another checks for accuracy by pointing out transcription and transposition errors. 

Key word: Attention to details, quality of accounting information systems, state-owned enterprises, Indonesia

Author Biographies

Arulrajah Barkar, Pengembangan Pariwisata Indonesia

Pengembangan Pariwisata Indonesia

Hafez Anggadini, Padjadjaran University

Padjadjaran University


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How to Cite

Barkar, A., & Anggadini, H. (2021). Effect of attention to details on Quality of Accounting Information Systems of State-Owned Enterprises in Indonesia. Journal of Finance and Accounting, 5(1), 80–88. Retrieved from https://stratfordjournals.org/journals/index.php/journal-of-accounting/article/view/778