Metrics

  • visibility 0 views
  • get_app 4 downloads
description Journal article public Jurnal Dinamika Pemerintahan

Kontroversi Peraturan Perundang-undangan dalam Penerapan Basis Akrual Akuntansi Pemerintahan Indonesia

Yentina Siregar
Published 2 August 2018

Abstract

The purpose of this research was to evaluate the controversy over legislation on implementation of the accrual basis of accounting. It seems difficult for ministries, provincial and regency government, and other government institutions to implement the full structural basis of accruals from the base towards the cash accrual basis. There are significant differences in the implementation of accrual accounting fully from the cash-based accounting. Some of the projects in ministries implemented the base cash in their financial reporting, and now the government is forced to revamp the system of its financial reporting by using the full accrual basis. The sample of the study is consisted of 57 employees of ministries, provinces and regencies. A questionnaire that is spread out is 300, and it is only filled by 57 of the 300 respondents with a difference in age, gender and education. The test of validity and reliability shows good figures, with a cronbach’s alpha value that is higher than 0.8, and invalid instrument items were eliminated and retested. A classic assumption test also produces good value, datum normality test indicates dotted along the lines of P-Plot. Test for multicollinearity and Heterocedasticity also produces good value. The results showed the null hypothesis is accepted. Test value of t compared to the value of table t is 1,648 Ë‚ 2,028, showing the values of t Ë‚ t table value. This means controversy and regulations are directly correlated with the basis of accrual accounting in which R2 value is 0.785. Controversy over legislation gives the influence of accrual accounting of basil 78.5% and 21.5% affected by other variables. Keywords: The controversy of law, accounting accrual basis, cash toward accrual basis, Linear regression  

Full text

 

Metrics

  • visibility 0 views
  • get_app 4 downloads