The International Journal of Accounting and Business Society
Vol 27, No 3 (2019): The International Journal of Accounting and Business Society

THE UTILIZATION OF GOVERNMENT FINANCIAL STATEMENTS BY EXECUTIVES: THE CASE OF LOCAL GOVERNMENTS IN INDONESIA

Nurkholis, Nurkholis (Unknown)
Affandi, Arlisya Tika (Unknown)

Article Info

Publish Date
09 Dec 2019

Abstract

The objective of this study is to explore the utilization of LKPD produced through the implementation of accrual accounting. Using the cases of three local governments in Indonesia, it is revealed that the implementation of accrual accounting is still superficial. As predicted, financial statements that are frequently used by executive’s and local goverment are Budget Realization Statements and balance sheet. Other reports have been produced only to comply with government regulations, but they are not actually used. The implication of this study is that there is a need to improve executive’s understanding about accrual accounting, so that the objective of financial reporting as stipulated in Government Regulation No. 71 of 2010 can be achieved.

Copyrights © 2019




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
The International Journal of Accounting and Business Society
Website

Abbrev

ijabs

Publisher

Universitas Brawijaya

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Description

The International Journal of Accounting and Business Society (IJABS), is published by Accounting Department, Faculty of Economics and Business, University of Brawijaya, Indonesia, which is a dissemination medium for research result from researchers and lecturers in management, accounting, ...