Gamayuni, Rindu Rika (2019) The usefulness of accrual-based financial statements at local government. In: international conference economic and business, 1 November 2019, Bandar Lampung. (In Press)

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Abstract

Like other countries in the world, Indonesia is also undergoing public financial management reforms. This reform was marked by a change in Government Accounting Standards (SAP) from a cash basis to an accrual basis as stipulated in Government Regulation Number 71 of 2010. However, after decades of public financial management reform, this accrual accounting model has been criticized because the resulting financial information has not been able to meet the necessities of its users. But some previous research prove that accrual-based financial statements have provided usefulness for its users. The purpose this investigation is to give empirical proof regarding the usefulness of accrual basis financial statements in decision making, and factors that will improve financial reporting quality in local governments.

Item Type:	Conference or Workshop Item (Paper)
Subjects:	H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User:	rindu rika
Date Deposited:	15 Nov 2019 02:41
Last Modified:	15 Nov 2019 02:41
URI:	http://repository.lppm.unila.ac.id/id/eprint/16472

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