Measuring Impact of the Accrual Accounting Implementation on Fiscal Transparency Quality: A Mixed Methods Study in Indonesia

Measuring Impact of the Accrual Accounting Implementation on Fiscal Transparency Quality: A Mixed Methods Study in Indonesia

Research aims: This study aims to measure the correlation between the Indonesian government accounting system's accrual basis and fiscal transparency quality. Furthermore, this study deepens the research results through focus group discussion (FGD) at Line Ministries. Design/Methodology/Approa...

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Bibliographic Details
Main Authors: Donny Maha Putra, Wiwit Apit Sulistyowati
Format: Article
Language:English
Published: Universitas Muhammadiyah Yogyakarta 2021-06-01
Series:Journal of Accounting and Investment
Subjects:
accrual accounting implementation
fiscal transparency
line ministries
Online Access:https://journal.umy.ac.id/index.php/ai/article/view/11441

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