AKUNTANSI AKRUAL PADA PELAPORAN KEUANGAN DAERAH STUDI KASUS DI PEMERINTAH KABUPATEN SLEMAN
| Main Authors: | Santi Kristinningrum, Bayu Tri Cahya, Djoko Suhardjanto |
|---|---|
| Format: | Article eJournal |
| Bahasa: | eng |
| Terbitan: |
Jurnal Akuntansi.
, 2012
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| Subjects: | |
| Online Access: |
http://journal.tarumanagara.ac.id/index.php/ea/article/view/1019 |
Daftar Isi:
- The objection of this research is to examine difficulties and advantages of acrrual acoounting to selection of acrrual basis. Under purposive sampling method, questionare is distributed to 123 respondents of the financial officers in the Sleman. 97 questionares are returned back to researchers. Finally, 93 questionare can be used to analysis. Most of respondents (77%) choose accrual basis. The statistical analysis used in this research is logistic regresion. Results of the regresion logistic analysis show that advantage of accrual basis (p-value 0.02) is significant determinant of the choice of accounting basis.