The Development of Accrual Accounting in Indonesia

Eliana Eliana, Nurhayati Nurhayati, Ferdi Sijabat, Supriyanto Supriyanto, Banta Karollah
2020 Proceedings of the The 3rd International Conference on Advance & Scientific Innovation   unpublished
This study aims to describe the research on the development of accrual accounting in Indonesia. This study analyzed 10-accreditation-journal in Indonesia from 2010-2017. There are 25 articles that discuss accrual accounting in Indonesia. The researcher classified these articles based on the topic, research method, model used, and the research result articles in Indonesia. The articles obtained mostly were published in the Accounting and Business Journal. The most frequent antecedent topic were
more » ... ecedent topic were studied by researcher comprise of application, determinant or factors, implementation, model, role and reliability. Meanwhile for the most frequent topics of the consequences were comprise of three articles over the quality of financial statements and accrual-based accounting standards. Overall, this study uses a survey method. This study is expected to contribute in three folds: Firstly to provide evidence about the development of accrual accounting report after the issuance of Law No. 71/2010. Secondly, it can help further researchers to formulate problems that occur in regional government regarding the development of accrual accounting. Additionally, it provides information about the extent to which the application of accrual accounting has been implemented in Indonesia. Therefore this information can practically be useful for regional governments throughout Indonesia.
doi:10.4108/eai.20-6-2020.2300682 fatcat:bkuxmscpwvcaro23dpdm6noyzu