Enhancing governance in Indonesian local government through accrual accounting: Are we ready?

• Main Authors: Erina Sudaryati, Nafsiah Muhamed
• Format: Article PeerReviewed
• Language: English; Indonesian; English; English; English; English
• Published: American Scientific Publishers 2017
• Subjects: H Social Sciences; HF5601 Accounting; HG4701-4751 Government securities. Industrial securities. Venture capital
• Online Access: http://repository.unair.ac.id/99925/1/Erina%20Sudaryati_Karil%2001_Enhancing%20governance%20in%20Indonesian%20....pdf; http://repository.unair.ac.id/99925/2/Erina%20Sudaryati_Peer%20Review%20001.pdf; http://repository.unair.ac.id/99925/3/Erina%20Sudaryati_Smilarity%2001_Enhancing%20Governance%20in%20Indonesian%20Local%20...%2825%25%29.pdf; http://repository.unair.ac.id/99925/7/ErinaSudaryati_Smilarity01_Enhancing.pdf; http://repository.unair.ac.id/99925/8/ErinaSudaryati_PeerReview01.pdf; http://repository.unair.ac.id/99925/9/ErinaSudaryati_Karil01_Enhancing.pdf; http://repository.unair.ac.id/99925/; https://www.ingentaconnect.com/content/asp/asl/2017/00000023/00000008/art00179; https://doi.org/10.1166/asl.2017.9562
• Institution: Universitas Airlangga

Local Government are required to implement accrual-accounting. The purpose of this study was to examine the factors that may increase the readiness of Batu Local Government in the implementation of accrual accounting. This study used three variables: competency, organizational commitment, and profes...