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ABSTRACT
This study investigates the speed and drivers of IPSAS adoption in Indonesia. Using data from 205 local government entities, the results show while the interaction between auditors and representatives of opposition on the council has more impact on the speed of adoption than with the councillors representing the government, the timing of the council meeting has delayed the adoption of IPSAS accrual. Government grant, Supreme Audit Office, councillors and religious beliefs are the isomorphic drivers of IPSAS adoption. Our results support the hypotheses that the three institutional pressures (coercive, mimetic and normative) influence the speed of IPSAS adoption.
Disclosure statement
No potential conflict of interest was reported by the authors.
Notes
1. According to MOHA64/2013, the Mayor is entrusted to pass a regulation to adopt IPSAS before the deadline set.
2. This is reported in the annual audit report of the Supreme Audit Office.
3. The two main tests are Variance Inflation Factor (VIF) and Tolerance Factor (TF). According to Field (2000), a VIF value below 10 confirms that multi-collinearity does not affect the findings in the regression and Tolerance Factor Value of greater than 0.10 provides further evidence that there is no such symptom (see also Boolaky, Citation2012; Hair, Black, Babin, Anderson, & Tatham, Citation2006). Condition Index and the variance decomposition matrix are also utilised. According to Field (Citation2009) the threshold for condition index lies in the range of 15 to 30. He further argued that condition index with a value of 30 and variance proportion greater than 0.90 indicate multi-collinearity. None of the variables has shown any alarming sings.
4. THE PEW FORUM ON RELIGION & PUBLIC LIFE.
5. The two main tests are Variance Inflation Factor (VIF) and Tolerance Factor (TF). According to Field (2000), a VIF value below 10 confirms that multi-collinearity does not affect the findings in the regression and Tolerance Factor Value of greater than 0.10 provides further evidence that there is no such symptom (see also Boolaky, Citation2012; Hair et al., Citation2006). Condition Index and the variance decomposition matrix are also utilised. According to Field (Citation2009) the threshold for condition index lies in the range of 15 to 30. He further argued that condition index with a value of 30 and variance proportion greater than 0.90 indicate multi-collinearity. None of the variables has shown any alarming sings.
6. The two main tests are Variance Inflation Factor (VIF) and Tolerance Factor (TF). According to Field (2000) a VIF value below 10 confirms that multi-collinearity does not affect the findings in the regression and Tolerance Factor Value of greater than 0.10 provides further evidence that there is no such symptom (see also Boolaky, Citation2012; Hair et al., Citation2006). Condition Index and the variance decomposition matrix are also utilised. According to Field (Citation2009) the threshold for condition index lies in the range of 15 to 30. He further argued that condition index with a value of 30 and variance proportion greater than 0.90 indicate multi-collinearity. None of the variables has shown any alarming sings.