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.