The Implementation of Accrual-based Accounting in Indonesian Government: Has Local Government Financial Statement Quality Improved?

The Implementation of Accrual-based Accounting in Indonesian Government: Has Local Government Financial Statement Quality Improved?

This paper seeks to find evidence accrual accounting implementation within local government in Indonesia. The evidence comes from the quality of financial statements published by the local government in Indonesia. The financial statements used in this study is financial statement publish from 2007 t...

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Bibliographic Details
Main Authors: Asaprima Putra Karunia, Payamta Payamta, Sutaryo Sutaryo
Format: Article
Language:English
Published: Universitas Muhammadiyah Yogyakarta 2019-04-01
Series:Journal of Accounting and Investment
Subjects:
financial statement
local government
accrual-based accounting
Online Access:https://journal.umy.ac.id/index.php/ai/article/view/5273

Internet

https://journal.umy.ac.id/index.php/ai/article/view/5273

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