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Fadhilah Sukma
Alumni Jurusan Akuntansi Fakultas Ekonomi UNP
Economics, Econometrics & Finance

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Journal : Wahana Riset Akuntansi

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Analisis Manfaat Basis Akrual Dan Basis Kas Menuju Akrual Dalam Pengambilan Keputusan Internal Pemerintah Daerah (Studi Empiris Pada OPD Di Kota Padang) Fadhilah Sukma; Vita Fitria Sari
Wahana Riset Akuntansi Vol 5, No 2 (2017)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (629.254 KB) | DOI: 10.24036/wra.v5i2.8731

Abstract

This research aimed to identify the difference in perceptions of public sector manager about the benefits of accrual bases and cash towards accrual bases in local government internal decision-making and identify which bases is more beneficial for local government internal decision-making. This research classified as a comparative study with total of 98 samples of respondents. The classic assumption tests used were test of normality and test of homogeneity. The hypothesis tested in this research by used independent sample t-test. The results of the research showed that: (1) there is a difference in perceptions about the benefits of accrual bases and cash towards accrual bases in local government internal decision-making (2) accrual bases is more beneficial than cash towards accrual bases in local government internal decision-making.Keywords: accounting bases, accrual bases, cash towards accruals bases, local government, internal decision making
Co-Authors Vita Fitria Sari