Yuliansyah, Yuliansyah (2019) The implementation of accrual basis accounting by Indonesia’s local governments. International Review of Public Administration, 24 (2). ISSN 2331-7795

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o examine the implementation of accrual basis accounting by local governments in Indonesia following its mandatory introduction by Government Regulation (GR) Number 71 of 2010, we identify key actors in the process. Local governments earn either a ‘qualified opinion’ or an ‘unqualified opinion’ in audited financial report. They all state that the implementation of the accrual basis accounting in their governments is limited to the production of accrual accounting reports only. The process itself is not accrual-based, even four years after its mandatory implementation. Technical issues, such as imprecise valuations and shortages of qualified staff, plague governments regardless of their qualified or unqualified rating. Given that only 16 officials from nine local governments are interviewed and given that neither BPK auditors nor the local auditors are interviewed on the progress made by local governments in …

Item Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User: YULIANSYAH
Date Deposited: 09 Oct 2019 02:15
Last Modified: 09 Oct 2019 02:15
URI: http://repository.lppm.unila.ac.id/id/eprint/14493

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