FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN AKUNTANSI AKRUAL PADA PEMERINTAH KOTA PONTIANAK

• Main Authors: Yani Riyani, Bob Mustafa, Linda Suherma
• Format: Article
• Language: English
• Published: Universitas Islam Sultan Agung Semarang 2017-07-01
• Series: Jurnal Akuntansi Indonesia
• Subjects: cash basis; accrual basis; cash toward accrual
• Online Access: http://jurnal.unissula.ac.id/index.php/jai/article/view/1586

This study aims to determine the extent of implementation of accrual accounting and the factors that influence the level of implementation of accrual accounting in Pontianak. This research is a survey by means of collecting data using questionnaires. The samples used were financial staff that makes the financial statements at 16 SKPD in Pontianak. The analytical tool used is multiple regression analysis. The level of implementation is measured using nine indicators adopted by the Government Accounting Standards based on Government Regulation No. 71 of 2010 consists of revenue recognition (LO), Recognition load, Valuation and Presentation of Accounts Receivable, Recognition load inventory, assessment of fixed assets, depreciation of fixed assets, recognition of liabilities, Presentation of operational reports and presentation of changes in equity. The study found that the level of implementation of accrual accounting in Pontianak at 93.09%, and there are four factors that affect the application of accrual accounting in Pontianak is the level of education finance staff, the experience of running the cash to the accrual accounting system, leadership and educational background the size of the labor force.