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Yananto Mihadi Putra
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pena-mas.akuntansi@mercubuana.ac.id
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Fakuntas Ekonomi dan Bisnis, Universitas Mercu Buana, Jl. Raya Meruya Selatan, Kembangan, Jakarta-11650
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Jurnal Pena-Mas Akuntansi
Published by Universitas Mercu Buana
ISSN : 27232565     EISSN : 27232352     DOI : 10.22441/jpma
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
The Jurnal Pena-Mas (Penelitian Mahasiswa) Akuntansi from now on referred to as the "Jurnal Pena-Mas Akuntansi" is a peer-reviewed scientific journal published by the accounting study program at Universitas Mercu Buana. The Jurnal Pena-Mas Akuntansiaims to be a medium for disseminating research in the field of Accounting, both in quantitative and qualitative approaches, including, but not limited to, topics in Management Accounting, Financial Accounting, Tax Accounting, Islamic Accounting, Accounting Information Systems, Public Accounting, Auditing, and other accounting studies.The Jurnal Pena-Mas Akuntansi is published twice a year in July and December.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 11 Documents
 1   2 
Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Akuntansi Akrual Pada Pemerintah (Studi Kasus Pada Kementerian Sekretariat Negara) Rendra Safa’at; Lawe Anasta
Jurnal Pena-Mas Akuntansi Vol 1, No 1
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jpma.v1i1.8787

Abstract

This study aims to determine the factors that affect the application of accrual accounting to the government. The data used are primary data obtained from the dissemination to 40 respondents. The method used to analyze the relationship and its effect is the method of multiple correlation analysis and t by using SPSS version 23. The results of this study indicate that in terms of personal, the variable level of the competency level, the experience of running the cash base toward accrual, the quality of information technology, the training of financial staff influences the application of accrual basis accounting at the state secretariat ministry. This is evidenced by the result (t-test) shows the significant value of the independent variable. Therefore, the test results of this study state that there is an influence between the variables of accrual basis accounting application at the state secretariat ministry.

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