<> "The repository administrator has not yet configured an RDF license."^^ . <> . . "THE EFFECT OF DISCRETIONARY ACCRUAL ON SILPA/SIKPA\r\n\r\nBUDGET OF LOCAL GOVERNMENT\r\n\r\nIN INDONESIA"^^ . "One of the reform agendas in Indonesia is realizing good government accounting.\r\nIn order to realize these reforms, local governments must make accountable and\r\ntransparent financial reports as a form of accountability for local governments for\r\nthe budget used to the central government and the public, so that this forces local\r\ngovernments to adopt accrual-based accounting. This study aims to find the effect\r\nof discretionary accruals on SILPA/SIKPA of Report on Local Government\r\nFinances (LKPD) in Indonesia. This study uses 34 LKPD provinces in Indonesia\r\n2016-2019. The results of this study indicate that discretionary accruals with the\r\nHribar model have an effect on SILPA/SIKPA meanwhile discretionary accruals\r\nwith the Modified Jones model showing that there is no effect on SILPA/SIKPA.\r\n\r\nKeywords: Discretionary accrual, SILPA/SIKPA, Report on Local\r\nGovernment Finances (LKPD).\r\n\r\n\r\nSalah satu agenda reformasi di Indonesia adalah mewujudkan akuntansi\r\npemerintahan yang baik. Dalam rangka mewujudkan reformasi tersebut\r\npemerintah daerah harus membuat laporan keuangan yang akuntabel dan\r\ntransparasi sebagai bentuk pertanggungjawab pemerintah daerah terhadap\r\nanggaran yang digunakan kepada pemerintah pusat dan publik sehingga hal ini\r\nmemaksa pemerintah daerah untuk megadopsi akuntansi berbasi akrual. Penelitian\r\nini bertujuan untuk menemukan pengaruh diskresi akrual terhadap SILPA/SIKPA\r\npada laporan keuangan pemerintah daerah (LKPD) di Indonesia. Penelitian ini\r\nmenggunakan 34 LKPD provinsi di Indonesia tahun 2016-2019. Hasil dari\r\npenelitian ini menunjukan bahwah Diskresi akrual dengan model Hribar memiliki\r\npengaruh terhadap SILPA/SIKPA sedangkan untuk diskresi akrual dengan model\r\nmodifikasi Jones menunjukan tidak adanya pengaruh terhadap SILPA/SIKPA.\r\n\r\nKata Kunci: Diskresi akrual, SILPA/SIKPA, Laporan Keuangan Pemerintah\r\nDaerah (LKPD)."^^ . "2021-11-10" . . . . . "FAKULTAS EKONOMI DAN BISNIS"^^ . . . . . . . "1711031030"^^ . "Shinta Ayu Rohana"^^ . "1711031030 Shinta Ayu Rohana"^^ . . . . . . "THE EFFECT OF DISCRETIONARY ACCRUAL ON SILPA/SIKPA\r\n\r\nBUDGET OF LOCAL GOVERNMENT\r\n\r\nIN INDONESIA (File PDF)"^^ . . . "1. SHINTA AYU ROHANA - ABSTRAK - Shinta Ayu Rohana.pdf"^^ . . . "THE EFFECT OF DISCRETIONARY ACCRUAL ON SILPA/SIKPA\r\n\r\nBUDGET OF LOCAL GOVERNMENT\r\n\r\nIN INDONESIA (File PDF)"^^ . . . "THE EFFECT OF DISCRETIONARY ACCRUAL ON SILPA/SIKPA\r\n\r\nBUDGET OF LOCAL GOVERNMENT\r\n\r\nIN INDONESIA (File PDF)"^^ . . . "3. SHINTA AYU ROHANA-FULL SKRIPSI TANPA PEMBAHASAN - Shinta Ayu Rohana.pdf"^^ . . . "THE EFFECT OF DISCRETIONARY ACCRUAL ON SILPA/SIKPA\r\n\r\nBUDGET OF LOCAL GOVERNMENT\r\n\r\nIN INDONESIA (Other)"^^ . . . . . . "indexcodes.txt"^^ . . . "THE EFFECT OF DISCRETIONARY ACCRUAL ON SILPA/SIKPA\r\n\r\nBUDGET OF LOCAL GOVERNMENT\r\n\r\nIN INDONESIA (Other)"^^ . . . . . . "THE EFFECT OF DISCRETIONARY ACCRUAL ON SILPA/SIKPA\r\n\r\nBUDGET OF LOCAL GOVERNMENT\r\n\r\nIN INDONESIA (Other)"^^ . . . . . . "indexcodes.txt"^^ . . . "THE EFFECT OF DISCRETIONARY ACCRUAL ON SILPA/SIKPA\r\n\r\nBUDGET OF LOCAL GOVERNMENT\r\n\r\nIN INDONESIA (Other)"^^ . . . . . . "lightbox.jpg"^^ . . . "THE EFFECT OF DISCRETIONARY ACCRUAL ON SILPA/SIKPA\r\n\r\nBUDGET OF LOCAL GOVERNMENT\r\n\r\nIN INDONESIA (Other)"^^ . . . . . . "preview.jpg"^^ . . . 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"THE EFFECT OF DISCRETIONARY ACCRUAL ON SILPA/SIKPA\r\n\r\nBUDGET OF LOCAL GOVERNMENT\r\n\r\nIN INDONESIA (Other)"^^ . . . . . . "preview.jpg"^^ . . . "THE EFFECT OF DISCRETIONARY ACCRUAL ON SILPA/SIKPA\r\n\r\nBUDGET OF LOCAL GOVERNMENT\r\n\r\nIN INDONESIA (Other)"^^ . . . . . . "medium.jpg"^^ . . . "THE EFFECT OF DISCRETIONARY ACCRUAL ON SILPA/SIKPA\r\n\r\nBUDGET OF LOCAL GOVERNMENT\r\n\r\nIN INDONESIA (Other)"^^ . . . . . . "small.jpg"^^ . . "HTML Summary of #67497 \n\nTHE EFFECT OF DISCRETIONARY ACCRUAL ON SILPA/SIKPA \n \nBUDGET OF LOCAL GOVERNMENT \n \nIN INDONESIA\n\n" . "text/html" . . . "330 Ekonomi" . .