DETERMINAN AKURASI PELAPORAN ASET DAERAH

Haryanto Haryanto

doi:10.14710/jaa.10.2.236-255

DOI: https://doi.org/10.14710/jaa.10.2.236-255

DETERMINAN AKURASI PELAPORAN ASET DAERAH

*Haryanto Haryanto - Universitas Diponegoro, Indonesia

Citation Format:

Abstract

This study examines empirically internal factors (knowledge and ethical perception) and externalfactors (obedience pressure and task complexity) on accuration of asset reporting that wasprepared by pengguna barang/kuasa pengguna barang. Sample of the study used sixty onesamples to the pengguna barang/kuasa pengguna barang who took duty on local governmentin Indonesia. Convinience sampling method is used as sampling method. This study usedquesionaire that were given directly to the pengguna barang/kuasa pengguna barang. Theanalyzis method was used in this study is double regression analysis. The study shows resultthat external factors (obedience pressure and task complexity) has no significant influence onaccuration of asset reporting that was prepared by pengguna barang/kuasa pengguna barang.However the internal factors (knowledge and ethical perception ) has significant influence onaccuration of asset reporting that was prepared by pengguna barang/kuasa pengguna barang.

Fulltext View|Download

Keywords: Obedience pressure, task complexity, knowledge, ethical perception, accuration of asset reporting

Article Metrics:

Article Info

Section: Research Articles

Language : EN

In Volume 10, Nomor 2, Tahun 2014

Recent articles

KESADARAN MAHASISWA AKUNTANSI STIENU JEPARA MENGENAI ETIKA DALAM AUDIT INTERNAL KARAKTERISTIK PERUSAHAAN DAN CREDIT RISK THE PERCEPTION OF ADOPTING AN INFORMATION TECHNOLOGY INNOVATION ON RURAL BANKS OWNED BY THE LOCAL GOVERNMENT More recent articles

Most cited articles

Berbagai Faktor yang Berpengaruh terhadap Barotrauma Telinga Tengah pada Penyelam Tradisional ( Studi di Wilayah Balaesang Tanjung Kabupaten Donggala) PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP KEPATUHAN PENGUNGKAPAN WAJIB DALAM LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris pada Kabupaten/Kota di Indonesia) ANALYSIS OF RELATIONSHIP AMONG STAKEHOLDER PRESSURES, ENVIRONMENTAL MANAGEMENT ACCOUNTING USE, STRATEGY, AND INNOVATION: AN EMPIRICAL EVIDENCE FROM INDONESIA PENGAWASAN IMPELEMENTASI “GREEN ACCOUNTING” BERBASIS UNIVERSITY SOCIAL RESPONSIBILITIES (USR) DI UNIVERSITAS NEGERI SEMARANG SERTA STUDI KOMPARASI UNIVERSITAS SE-KOTA SEMARANG PENGARUH MULTIDIMENSI KOMITMEN PROFESIONAL TERHADAP PERILAKU AUDIT DISFUNGSIONAL More cited articles

Last update:

No citation recorded.

Last update: 2025-07-11 13:44:06

No citation recorded.

Authors who publish with this journal agree to the following terms:

Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).