ANALISIS MANFAAT BASIS AKRUAL DAN BASIS KAS MENUJU AKRUAL DALAM PENGAMBILAN KEPUTUSAN INTERNAL PEMERINTAH DAERAH (Studi Empiris Pada SKPD di Kota Solok )

Inessa Trihani - Jurusan Akuntansi Fakultas Ekonomi UNP

Abstract


This research aimed to identify the difference in perceptions about the benefits of accrual basis and cash base towards accrual in the internal decision making. This type of research is comparative studies with a total of 156 samples of respondents. A classic assumption test in use include a test of normality, test its homogeneity. Test the hypothesis on this research using a T-Test different trials. The results of the research indicates that: (1) accrual Basis is more beneficial than the cash basis towards accrual in the internal decision-making of local government in the city of Solok(2) there is a difference in accrual basis and cash base towards accrual in the internal decision making area.

Keywords: Accrual Basis, Accrual Basis Towards Accrual, Accounting Basis, Internal Decision Making


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