PENGARUH ETHICAL IDEOLOGY TERHADAP ETHICAL JUDGEMENTS PADA MAHASISWA AKUNTANSI (Studi Kasus Pada Mahasiswa Pendidikan Profesi Akuntansi di Kota Semarang)

BAHAR, Rafika Ewid and CHARIRI, Anis (2015) PENGARUH ETHICAL IDEOLOGY TERHADAP ETHICAL JUDGEMENTS PADA MAHASISWA AKUNTANSI (Studi Kasus Pada Mahasiswa Pendidikan Profesi Akuntansi di Kota Semarang). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This study aimed to understand the meaning of accrual based accounting, interpreting the implementation of accrual based accounting, and analyzing the role of accrual based accounting in enhancing accountability and transparency in financial reporting of the government agencies in Semarang. Interpretive approach and institutional theory was used in this study. The analyzed data derived from interviewing relevant agencies. Data obtained through direct interviews. The results of this study in Semarang showed that the implementation of accrual based accounting was acknowledge by the compiler of government financial statements. This study found that evident regulation, effective communication, adequate facilities and infrastructure, and readiness of human resources for accounting activity are important aspects of success in implementation of accrual based accounting. The implementations on accrual based accounting was effectively improve accountability and transparency in financial reporting

Item Type:Thesis (Undergraduate)
Additional Information:Accrual Based Accounting, Institutional Theory, Accountability, Transparency
Uncontrolled Keywords:Accrual Based Accounting, Institutional Theory, Accountability, Transparency
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:46140
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:21 Aug 2015 14:06
Last Modified:21 Aug 2015 14:06

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