ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENERAPAN AKUNTANSI AKRUAL PADA PEMERINTAH

KUSUMA, Muhamad Indra Yudha and FUAD, Fuad (2013) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENERAPAN AKUNTANSI AKRUAL PADA PEMERINTAH. Undergraduate thesis, Fakultas Ekonomika dan Bisnis .

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Abstract

This study aims to provide an overview and empirical evidence on the level of implementation of accrual accounting in government, especially at the work units and examine the various factors that exist in the work units from human factors, organizational factors, and other situational factors thought to have an influence on the level implementation of accrual accounting. Data collection in this study using a questionnaire survey. The questionnaire was delivered to 156 Managers/Kuasa Pengguna Anggaran (KPA) of the government institusion in the region of KPPN Semarang I. A total of 58 questionnaires were returned and 49 questionnaires (31.41%) complete and can be processed. The data collected were processed using multiple linear regression analysis. The results of this study indicate that the implementation of accrual accounting in government is still very low. In particular, the level of implementation of accrual accounting is significantly affected by the financial staff training. However, there are no significant effect of level of education staff, the quality of information technology, consulting support, experience, educational background of the managers and the size of the work units to the level of implementation of accrual accounting

Item Type:Thesis (Undergraduate)
Additional Information:accrual accounting, public sector accounting, government accounting, implementation level
Uncontrolled Keywords:accrual accounting, public sector accounting, government accounting, implementation level
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:39563
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:22 Jul 2013 09:48
Last Modified:22 Jul 2013 09:48

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