ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENERAPAN AKUNTANSI BERBASIS AKRUAL DI PEMERINTAH KOTA BEKASI (Studi Kasus Satuan Kerja Perangkat Kerja Pemerintah Kota Bekasi)
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Date
2017-07-20
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Seminar Nasional Akuntansi dan Bisnis (SNAB), Fakultas Ekonomi Universitas Widyatama
Abstract
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.
Description
Keywords
Government Accounting, Public Sector Accounting, Accrual Based Accounting, Implementation Accrual Based