THE IMPACT OF ACCRUAL BASIS ACCOUNTING SYSTEM ON THE
QUALITY OF FINANCIAL REPORT: AN AUDITOR
PERCEPTION
by Kiryanto, Indri Kartika, M. Ja`far Shodiq Bramastya Datum Alwi
Submission date: 25-Jan-2022 01:44PM (UTC+0700) Submission ID: 1747698614
File name: IJOI_1.pdf (1.02M) Word count: 5319
Character count: 28426
1 5
5 24
31 36
5 9
13 16
19
27
3
17 25
30
4
9
16 17
32
8
18
2
2
33
2
6
10 14 14
21
26 29
4 6
7
7 20
22 23
35
4
8
15
15
20
7 11
34
16
%SIMILARITY INDEX
8
%INTERNET SOURCES
7
%PUBLICATIONS
6
%STUDENT PAPERS
1
3
%2
1
%3
1
%4
1
%5
1
%6
1
%THE IMPACT OF ACCRUAL BASIS ACCOUNTING SYSTEM ON THE QUALITY OF FINANCIAL REPORT: AN AUDITOR
PERCEPTION
ORIGINALITY REPORT
PRIMARY SOURCES
Submitted to Bethel University
Student Paper
Submitted to Columbus State University
Student Paper
Submitted to Bridgepoint Education
Student Paper
Pham Quang Huy, Vu Kien Phuc. "The impact of public sector scorecard adoption on the effectiveness of accounting information
systems towards the sustainable performance in public sector", Cogent Business &
Management, 2020
Publication
repository.nwu.ac.za
Internet Source
eprints.binus.ac.id
Internet Source
7
1
%8
1
%9
1
%10
1
%11
< 1
%12
< 1
%13
< 1
%Andi Chairil Furqan, Ratna Wardhani, Dwi Martani, Dyah Setyaningrum. "The effect of audit findings and audit recommendation follow-up on the financial report and public service quality in Indonesia", International Journal of Public Sector Management, 2020
Publication
download.atlantis-press.com
Internet Source
www.tandfonline.com
Internet Source
Submitted to Asia Pacific University College of Technology and Innovation (UCTI)
Student Paper
www.growingscience.com
Internet Source
Submitted to American University of the Middle East
Student Paper
Retno Yuliati, Yuliansyah Yuliansyah, Yang Elvi Adelina. "The implementation of accrual basis accounting by Indonesia’s local governments", International Review of Public Administration, 2019Publication
14
< 1
%15
< 1
%16
< 1
%17
< 1
%18
< 1
%19
< 1
%Sri Wahyuningsih, Rachmi Yulianti, Rethorika Berthanilla. "Effect of e-Government on
Improving the Quality of Public Services in Serang Municipality", Sawala : Jurnal
Administrasi Negara, 2021
Publication
ejournal.stiepena.ac.id
Internet Source
Farida Hendrastuti, Doddy Setiawan. "chapter 5 Transformational Leadership and
Performance", IGI Global, 2021
Publication
Phuong-Nguyen Thi Thanh, Hai-Phan Thanh, Tung-Nguyen Thanh, Tien-Vo Thi Thuy.
"Factors affecting accrual accounting reform and transparency of performance in the
public sector in Vietnam", Problems and Perspectives in Management, 2020
Publication
Bambang Pamungkas, Reisya Ibtida, Cendy Avrian, Collins G. Ntim. "Factors influencing audit opinion of the Indonesian municipal governments’ financial statements", Cogent Business & Management, 2018
Publication
Submitted to University of Southampton
Student Paper
20
< 1
%21
< 1
%22
< 1
%23
< 1
%24
< 1
%25
< 1
%26
< 1
%etd.uum.edu.my
Internet Source
koreascience.or.kr
Internet Source
Submitted to Universitas Negeri Padang
Student Paper
I Kania, D T Alamanda, G Anggadwita, A
Permatasari, S B Hasyim. "Confusion around e-ID Card Service, Public Obligation versus Public Service", IOP Conference Series:
Materials Science and Engineering, 2019
Publication
link.springer.com
Internet Source
Garseth-Nesbakk, L.. "Accrual accounting
representations in the public sector-A case of autopoiesis", Critical Perspectives on
Accounting, 201103
Publication
Saheed Adekunle Muraina, Kabiru Isa Dandago. "Effects of implementation of International Public Sector Accounting Standards on Nigeria’s financial reporting
quality", International Journal of Public Sector Management, 2020
Publication
27
< 1
%28
< 1
%29
< 1
%30
< 1
%31
< 1
%32
< 1
%studentsrepo.um.edu.my
Internet Source
www.ijicc.net
Internet Source
Velysia Sanjaya, Tumpal Daniel H. Aruan. "The link between travel motivation and
satisfaction in heritage destination: The role of experiential factors and heritage
destination image", IOP Conference Series:
Earth and Environmental Science, 2021
Publication
www.abacademies.org
Internet Source
Ratno Agriyanto, Abdul Rohman, Dwi Ratmono, Imam Ghozali. "Accrual based
accounting implementation: An approach for modelling major decisions", Risk Governance and Control: Financial Markets and
Institutions, 2016
Publication
Rebecca L. Orelli, Emanuele Padovani,
Epameinondas Katsikas. "NPM Reforms in Napoleonic Countries: A Comparative Study of Management Accounting Innovations in Greek and Italian Municipalities", International Journal of Public Administration, 2016
Publication
33
< 1
%34
< 1
%35
< 1
%36
< 1
%Exclude quotes On Exclude bibliography On
Exclude matches Off
dokumen.pub
Internet Source
giapjournals.com
Internet Source
jabss.org
Internet Source
ojs.amhinternational.com
Internet Source