PERCEPTION OF THE GOVERNMENT OFFICERS ON THE ADOPTION OF CASH TOWARDS ACCRUAL ACCOUNTING IN INDONESIA (CASE STUDY IN PADANG CITY)

JULITA, MERRY MARDA (2010) PERCEPTION OF THE GOVERNMENT OFFICERS ON THE ADOPTION OF CASH TOWARDS ACCRUAL ACCOUNTING IN INDONESIA (CASE STUDY IN PADANG CITY). Other thesis, Fakultas Ekonomi.

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Abstract

The aims of this research are to elicit the view of govemment officers related to the current governmental accounting and their response regarding the adoption of full accrual accounting in Indonesia. The desire to move to full accrual accounting actually has been considered seriously. It is proven by the existence of Peraturan Pemerintah 24/2005, UU 17/ 2003, and Permendagn 59/ 2007 that support the reforms in Indonesian's public sector accounting. This research uses questionnaire as an instrument to obtain information from local government officers who have responsibility to execute accounting activity and get involve in preparing government's financial report related to their perception towards the current governmental accounting and the adoption of full accrual accounting in Indonesia.

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