| dc.description.abstract | he amendment of Government Regulation No. 24 of 2005 to Government
Regulation No. 71 of 2010 based on accruals, made the government, especially the local
government must apply and implement it no later than 5 years, namely in 2015. However,
until now there are still many who do not fully understand the accounting-based accruals.
There are various factors that influence government's preparedness and readiness in
implementing accrual basis financial reporting. This study aims to analyze and examine the
effects of environmental uncertainty, decentralization and assignment to accrual basis
financial reporting. Population and sample in this research are Financial Administration
Official of Regional Finance Organization (PPK-OPD) and Regional Finance Administration
(PPKD) in Sidoarjo Regency. The study was conducted on 13 Local Government
Organizations. The research method is quantitative and analytical technique using Multiple
Linear Regression with SPSS data statistic application. The results of this study indicate that
environmental uncertainty, decentralization and assignment have an effect on the accrual
based financial reporting. | id_ID |
