IMPLEMENTASI AKUNTANSI BERBASIS AKRUAL: PENGUJIAN DETERMINAN DAN IMPLEMENTASINYA TERHADAP AKUNTANSI BERBASIS AKRUAL

IMPLEMENTASI AKUNTANSI BERBASIS AKRUAL: PENGUJIAN DETERMINAN DAN IMPLEMENTASINYA TERHADAP AKUNTANSI BERBASIS AKRUAL

Abstract The study objectives are to empirically examine the effects of usage of SAIBA, accounting training and organization culture on accrual accounting implementation and its implication on quality of Ministry/Board financial accounting report (LKKL). The research population are 464 SAIBA oper...

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Bibliographic Details
Main Authors: Ida Najati, Endar Pituringsih, Animah Animah
Format: Article
Language:English
Published: Universitas Jember 2016-08-01
Series:Jurnal Akuntansi Universitas Jember
Subjects:
accrual accounting implementation
ministry/board financial report quality
Online Access:https://jurnal.unej.ac.id/index.php/JAUJ/article/view/2501

Internet

https://jurnal.unej.ac.id/index.php/JAUJ/article/view/2501

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