Analisis Faktor-Faktor yang Mempengaruhi Implementasi Akuntansi Akrual pada Entitas Pemerintah Daerah
<p><em>This research aims to provide an overview and empirical evidence regarding the level of implementation of accrual accounting in the local government, especially at the level of the working unit. Collecting data in this study using a questionnaire survey. The population of the rese...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Muhammadiyah Yogyakarta
2016-03-01
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| Series: | Journal of Accounting and Investment |
| Subjects: | |
| Online Access: | https://journal.umy.ac.id/index.php/ai/article/view/1331 |
| _version_ | 1818841920287277056 |
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| author | Usman Usman Sunandar Sunandar Ida Farida |
| author_facet | Usman Usman Sunandar Sunandar Ida Farida |
| author_sort | Usman Usman |
| collection | DOAJ |
| description | <p><em>This research aims to provide an overview and empirical evidence regarding the level of implementation of accrual accounting in the local government, especially at the level of the working unit. Collecting data in this study using a questionnaire survey. The population of the research object in this case is the Budget Authority Users of the Local Government Unit (SKPD) Department of Industry, Trade, Koperasi and SMEs Ponorogo 2014. The data collected were processed using multiple linear regression analysis. The results of this research show that the level of implementation of accrual accounting in the Government is still very low. In particular the level of implementation of accrual accounting is influenced significantly by the financial staff training. However, there were no significant effects of the educational level of staff, quality of information technology consulting, support, experience, educational background and a work unit size against the level of implementation of accrual accounting. </em></p> |
| first_indexed | 2024-12-19T04:33:44Z |
| format | Article |
| id | doaj.art-96cb8c28177f48e8b881712da5080247 |
| institution | Directory Open Access Journal |
| issn | 2622-3899 2622-6413 |
| language | English |
| last_indexed | 2024-12-19T04:33:44Z |
| publishDate | 2016-03-01 |
| publisher | Universitas Muhammadiyah Yogyakarta |
| record_format | Article |
| series | Journal of Accounting and Investment |
| spelling | doaj.art-96cb8c28177f48e8b881712da50802472022-12-21T20:35:48ZengUniversitas Muhammadiyah YogyakartaJournal of Accounting and Investment2622-38992622-64132016-03-011521011131134Analisis Faktor-Faktor yang Mempengaruhi Implementasi Akuntansi Akrual pada Entitas Pemerintah DaerahUsman Usman0Sunandar Sunandar1Ida Farida2Universitas Negeri Sebelas Maret, SurakartaPoliteknik Harapan Bersama, TegalPoliteknik Harapan Bersama, Tegal<p><em>This research aims to provide an overview and empirical evidence regarding the level of implementation of accrual accounting in the local government, especially at the level of the working unit. Collecting data in this study using a questionnaire survey. The population of the research object in this case is the Budget Authority Users of the Local Government Unit (SKPD) Department of Industry, Trade, Koperasi and SMEs Ponorogo 2014. The data collected were processed using multiple linear regression analysis. The results of this research show that the level of implementation of accrual accounting in the Government is still very low. In particular the level of implementation of accrual accounting is influenced significantly by the financial staff training. However, there were no significant effects of the educational level of staff, quality of information technology consulting, support, experience, educational background and a work unit size against the level of implementation of accrual accounting. </em></p>https://journal.umy.ac.id/index.php/ai/article/view/1331accrual accountinglocal governmentworking unit |
| spellingShingle | Usman Usman Sunandar Sunandar Ida Farida Analisis Faktor-Faktor yang Mempengaruhi Implementasi Akuntansi Akrual pada Entitas Pemerintah Daerah Journal of Accounting and Investment accrual accounting local government working unit |
| title | Analisis Faktor-Faktor yang Mempengaruhi Implementasi Akuntansi Akrual pada Entitas Pemerintah Daerah |
| title_full | Analisis Faktor-Faktor yang Mempengaruhi Implementasi Akuntansi Akrual pada Entitas Pemerintah Daerah |
| title_fullStr | Analisis Faktor-Faktor yang Mempengaruhi Implementasi Akuntansi Akrual pada Entitas Pemerintah Daerah |
| title_full_unstemmed | Analisis Faktor-Faktor yang Mempengaruhi Implementasi Akuntansi Akrual pada Entitas Pemerintah Daerah |
| title_short | Analisis Faktor-Faktor yang Mempengaruhi Implementasi Akuntansi Akrual pada Entitas Pemerintah Daerah |
| title_sort | analisis faktor faktor yang mempengaruhi implementasi akuntansi akrual pada entitas pemerintah daerah |
| topic | accrual accounting local government working unit |
| url | https://journal.umy.ac.id/index.php/ai/article/view/1331 |
| work_keys_str_mv | AT usmanusman analisisfaktorfaktoryangmempengaruhiimplementasiakuntansiakrualpadaentitaspemerintahdaerah AT sunandarsunandar analisisfaktorfaktoryangmempengaruhiimplementasiakuntansiakrualpadaentitaspemerintahdaerah AT idafarida analisisfaktorfaktoryangmempengaruhiimplementasiakuntansiakrualpadaentitaspemerintahdaerah |