FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN AKUNTANSI AKRUAL PADA PEMERINTAH KOTA PONTIANAK

Abstract

This study aims to determine the extent of implementation of accrual accounting and the factors that influence
the level of implementation of accrual accounting in Pontianak. This research is a survey by means of collecting
data using questionnaires. The samples used were financial staff that makes the financial statements at 16 SKPD in
Pontianak. The analytical tool used is multiple regression analysis. The level of implementation is measured using
nine indicators adopted by the Government Accounting Standards based on Government Regulation No. 71 of
2010 consists of revenue recognition (LO), Recognition load, Valuation and Presentation of Accounts Receivable,
Recognition load inventory, assessment of fixed assets, depreciation of fixed assets, recognition of liabilities,
Presentation of operational reports and presentation of changes in equity. The study found that the level of
implementation of accrual accounting in Pontianak at 93.09%, and there are four factors that affect the application
of accrual accounting in Pontianak is the level of education finance staff, the experience of running the cash to the
accrual accounting system, leadership and educational background the size of the labor force.

Keyword : Cash Basis, Accrual Basis, Cash toward Accrual.