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Journal : Journal of Accounting and Investment

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Analisis Faktor-Faktor yang Mempengaruhi Implementasi Akuntansi Akrual pada Entitas Pemerintah Daerah Usman, Usman; Sunandar, Sunandar; Farida, Ida
Journal of Accounting and Investment Vol 15, No 2: July 2014
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

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.    
Co-Authors A.A. Ketut Agung Cahyawan W Abd. Rasyid Syamsuri Abu Rokhmad Adi Putra Agus Subagyo Alkadri Alkadri Alvarez, Ana Sofia Izquierdo Andang, Baharuddin Ardian, Heri Ardianingtyas, Illyuna Rizki Ariyana, Ariyana Ariyanto, Slamet Puji Aryanto Aryanto Azkiyah, Aulia Bayu , Raden Fadli Beti Yanuri Posha, Beti Yanuri Cardozo, Cristian Andres Dewi Wulandari Dewi, Anita Setia Dhian Endahwuri, Dhian Dina Prasetyowati Dwitama , Harry Putra Elly Lestari Rustiati Emiliana, Niti Erni Unggul Sedya Utami, Erni Unggul Sedya Fathan Mubina Dewadi Fiskia Rera Baharuddin Handayani, Amalia Hesti Widianti Hetika Hetika, Hetika Humaidi, Riki Ibrahim Ibrahim Ida Dwijayanti Ida, Farida Jumiyatun, Titik Krisdiyawati Krisdiyawati, Krisdiyawati Kusuma, Asiva Cahya Lamazi, Lamazi Latif, Nurlaela Listiana, Rizka Dwi Muhdi Muhdi Murtalim, Murtalim Naipospos, Tri Satya Putri Nazar Nurdin Nur Aida, Nur Nurbiyanti, Nofita Nurdin Nurdin Nurdin, Nasrayanti Nurkolis Siri Kastawi, Nurkolis Siri Nurul Khairani Permata, Erlinda Intan Pratiwi, Dian Neli Prayoga, Rully Priyambodo Priyambodo Rizky Esti Utami, Rizky Esti Roni, Roni Saifudin Saifudin Sandora, Desta Saputro, Lutfi Hadi Setyorini, Efi Endang Dwi Sunandar Said Supriyadi, Tatang Sutrisno, Sutrisno Usman Usman Widya Kusumaningsih Yovitha Yuliejantiningsih, Yovitha yusnita, henny