WIDYATAMA NATIONAL SEMINAR

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Browsing WIDYATAMA NATIONAL SEMINAR by Subject "Accrual Based Accounting"

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    ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENERAPAN AKUNTANSI BERBASIS AKRUAL DI PEMERINTAH KOTA BEKASI (Studi Kasus Satuan Kerja Perangkat Kerja Pemerintah Kota Bekasi)
    (Seminar Nasional Akuntansi dan Bisnis (SNAB), Fakultas Ekonomi Universitas Widyatama, 2017-07-20) Rosyadi, Mokhamad Idham; Mulyani, Sri
    The aim of this research is to analysis and test factors that be expected have influence on implementation level of at level of implementation accrual based for government accounting. Data collecting for this research using primary data, used questionnaire. The questionnaire was delivered to 30 agencies at City Government of Bekasi. Every agency got two questionnaires then total of questionnaires delivered and can be processed 60 questionnaires. Hypothesis testing used multiple linier regressions analysis. The results of this research indicate that level of implementation of accrual based of government accounting at Bekasi City is excellent. In particular, level of educational staff factor, task complexity and leader coordination have a significant influenced on level of implementation accrual based of government accounting at Bekasi City.on the other side, staff training factor and conflict have not a significant influence.