JAKTABANGUN: Jurnal Akuntansi dan Pembangunan
Vol. 5 No. 1 (2019): Jurnal Akuntansi dan Pembangunan

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL TERHADAP AKUNTABILITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN ACEH UTARA

STIE Lhokseumawe (Unknown)

Article Info

Publish Date
22 Nov 2022

Abstract

This study aims to examine the effect of the implementation of accrual-based government accounting standards on the accountability of financial statements of the North Aceh District Government. The data used in this study are primary data as many as 70 samples with purposive sampling technique. The method used to analyze the independent variables with the dependent variable is a simple linear regression method and a classic assumption test. The results of the study are partial, the application of accrual-based government accounting standards has a significant influence on the accountability of financial statements in the North Aceh District Work Unit.

Copyrights © 2019




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Full PDF
160.118 KB
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan
Website

Abbrev

jtb

Publisher

Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Subject

Economics, Econometrics & Finance Social Sciences Other

Description

JAKTABANGUN (Jurnal of Accounting and Development Economics) is a peer-reviewed journal that publishes research articles and theoretical articles in the fields of development economics, accounting, management and business. This journal provides open access which allows articles to be made freely ...