ANALISIS KUALITAS PENCATATAN AKUNTANSI AKRUAL PADA PEMERINTAH DAERAH (PERBANDINGAN ANTARA KABUPATEN PADANG PARIAMAN DAN KOTA SOLOK )

Nur, Rahmanely (2022) ANALISIS KUALITAS PENCATATAN AKUNTANSI AKRUAL PADA PEMERINTAH DAERAH (PERBANDINGAN ANTARA KABUPATEN PADANG PARIAMAN DAN KOTA SOLOK ). Masters thesis, Universitas Andalas.

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Abstract

The purposes of this study are to assess the quality of accrual-based accounting recording in OPD in Padang Pariaman Regency and Solok City Government and to see whether there is the difference in the quality of accrual accounting recording between the two regions. Assessment of the quality of the accrual-based accounting recording is based on the time of recognition of transactions. Accrual accounting quality is assessed through four types of accrual transactions, namely asset-to-expense conversion transactions, unpaid expense accrual transactions, unpaid asset accrual transactions, uncollected income transactions. The method used in this research is a quantitative approach in the form of comparison. The data used in this study is primary data in the form of questionnaires obtained directly from respondents. Respondents of this research are financial statement maker apparatus. The results showed that there differences in the quality of accrual-based accounting recording to OPD in Padang Pariaman Regency and Solok City.

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