?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=THE+EFFECT+OF+DISCRETIONARY+ACCRUAL+ON+SILPA%2FSIKPA%0D%0A%0D%0ABUDGET+OF+LOCAL+GOVERNMENT%0D%0A%0D%0AIN+INDONESIA&rft.creator=Shinta+Ayu+Rohana%2C+1711031030&rft.subject=330+Ekonomi&rft.description=One+of+the+reform+agendas+in+Indonesia+is+realizing+good+government+accounting.%0D%0AIn+order+to+realize+these+reforms%2C+local+governments+must+make+accountable+and%0D%0Atransparent+financial+reports+as+a+form+of+accountability+for+local+governments+for%0D%0Athe+budget+used+to+the+central+government+and+the+public%2C+so+that+this+forces+local%0D%0Agovernments+to+adopt+accrual-based+accounting.+This+study+aims+to+find+the+effect%0D%0Aof+discretionary+accruals+on+SILPA%2FSIKPA+of+Report+on+Local+Government%0D%0AFinances+(LKPD)+in+Indonesia.+This+study+uses+34+LKPD+provinces+in+Indonesia%0D%0A2016-2019.+The+results+of+this+study+indicate+that+discretionary+accruals+with+the%0D%0AHribar+model+have+an+effect+on+SILPA%2FSIKPA+meanwhile+discretionary+accruals%0D%0Awith+the+Modified+Jones+model+showing+that+there+is+no+effect+on+SILPA%2FSIKPA.%0D%0A%0D%0AKeywords%3A+Discretionary+accrual%2C+SILPA%2FSIKPA%2C+Report+on+Local%0D%0AGovernment+Finances+(LKPD).%0D%0A%0D%0A%0D%0ASalah+satu+agenda+reformasi+di+Indonesia+adalah+mewujudkan+akuntansi%0D%0Apemerintahan+yang+baik.+Dalam+rangka+mewujudkan+reformasi+tersebut%0D%0Apemerintah+daerah+harus+membuat+laporan+keuangan+yang+akuntabel+dan%0D%0Atransparasi+sebagai+bentuk+pertanggungjawab+pemerintah+daerah+terhadap%0D%0Aanggaran+yang+digunakan+kepada+pemerintah+pusat+dan+publik+sehingga+hal+ini%0D%0Amemaksa+pemerintah+daerah+untuk+megadopsi+akuntansi+berbasi+akrual.+Penelitian%0D%0Aini+bertujuan+untuk+menemukan+pengaruh+diskresi+akrual+terhadap+SILPA%2FSIKPA%0D%0Apada+laporan+keuangan+pemerintah+daerah+(LKPD)+di+Indonesia.+Penelitian+ini%0D%0Amenggunakan+34+LKPD+provinsi+di+Indonesia+tahun+2016-2019.+Hasil+dari%0D%0Apenelitian+ini+menunjukan+bahwah+Diskresi+akrual+dengan+model+Hribar+memiliki%0D%0Apengaruh+terhadap+SILPA%2FSIKPA+sedangkan+untuk+diskresi+akrual+dengan+model%0D%0Amodifikasi+Jones+menunjukan+tidak+adanya+pengaruh+terhadap+SILPA%2FSIKPA.%0D%0A%0D%0AKata+Kunci%3A+Diskresi+akrual%2C+SILPA%2FSIKPA%2C+Laporan+Keuangan+Pemerintah%0D%0ADaerah+(LKPD).&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2021-11-10&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F67497%2F1%2F1.%2520SHINTA%2520AYU%2520ROHANA%2520-%2520ABSTRAK%2520-%2520Shinta%2520Ayu%2520Rohana.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F67497%2F2%2F2.%2520SHINTA%2520AYU%2520ROHANA-FULL%2520SKRIPSI%2520-%2520Shinta%2520Ayu%2520Rohana.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F67497%2F3%2F3.%2520SHINTA%2520AYU%2520ROHANA-FULL%2520SKRIPSI%2520TANPA%2520PEMBAHASAN%2520-%2520Shinta%2520Ayu%2520Rohana.pdf&rft.identifier=++Shinta+Ayu+Rohana%2C+1711031030++(2021)+THE+EFFECT+OF+DISCRETIONARY+ACCRUAL+ON+SILPA%2FSIKPA+BUDGET+OF+LOCAL+GOVERNMENT+IN+INDONESIA.++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F67497%2F