ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL DI KABUPATEN BANGLI

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL DI KABUPATEN BANGLI

Accrual-based government accounting standards have been applied simultaneously in Indonesia since the enactment of Government Regulation No. 71 of 2010. However, in practice not all areas are ready to immediately adopt it, which one is Bangli. Unpreparedness of implementation is partly due to the la...

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Bibliographic Details
Main Authors: Kadek Nila Karyogis, I Pande Dwiana Putra
Format: Article
Language:Indonesian
Published: Universitas Udayana 2017-07-01
Series:E-Jurnal Akuntansi
Subjects:
Human Resource Competencies, Organizational Commitment and Utilization of Information Technology, Accrual-based Government Accounting Standards
Online Access:https://ojs.unud.ac.id/index.php/Akuntansi/article/view/30055

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