Pengaruh kesulitan dan manfaat akuntansi akrual terhadap pemilihan akuntansi akrual pada pelaporan keuangan daerah oleh pegawai bagian keuangan SKPD pemerintah Kabupaten Sleman
Penulis Utama
:
Santi Kristinningrum
NIM / NIP
:
S4307094
×The objection of this research is to examine the influence of the difficulties and the advantages of accrual accounting to the selection of the accrual accounting basis. The reason of the accrual accounting basis application is in recording. It is appropriate with the happening of the resources current. So, this accrual basis provides the right estimation of the influence of government policy toward macroeconomic.
The taking sample method is purposive sampling. The variables which are used in this research are accrual accounting difficulties, accrual accounting advantage and accrual accounting selection. The research about government accounting is based on accrual from the financial officer point of view. The analysis techniques which is used in this research is logistic regression analysis.
From the regression analysis result, it can be concluded that accrual accounting advantage influences to the accounting basis choice in the Sleman regency government. While accrual accounting difficulty does not influence to the accounting basis selection.
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Penulis Utama
:
Santi Kristinningrum
Penulis Tambahan
:
-
NIM / NIP
:
S4307094
Tahun
:
2009
Judul
:
Pengaruh kesulitan dan manfaat akuntansi akrual terhadap pemilihan akuntansi akrual pada pelaporan keuangan daerah oleh pegawai bagian keuangan SKPD pemerintah Kabupaten Sleman
Edisi
:
Imprint
:
Surakarta - F.Ekonomi - 2009
Program Studi
:
S-2 Akuntansi
Kolasi
:
Sumber
:
UNS-F. Ekonomi Jur. Akuntansi -S.4307094-2009
Kata Kunci
:
Jenis Dokumen
:
Tesis
ISSN
:
ISBN
:
Link DOI / Jurnal
:
-
Status
:
Public
Pembimbing
:
1. Dr. Rahmawati, M.Si.,Ak 2. Drs. Hanung Triatmoko, M.Si., Ak.
Penguji
:
Catatan Umum
:
4372/2009
Fakultas
:
Fak. Ekonomi dan Bisnis
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File
:
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