KINERJA PEMDA SEBELUM DAN SETELAH PENERAPAN SAP BERBASIS AKRUAL

Sari

Accrual-based accounting is the basis of accounting that began to be applied to the Indonesian Government Accounting Standards (SAP) in 2015. This study aims to examine differences in effectiveness, economic, and regional independence before and after the adoption of Accrual-Based Accounting Standards. The sample is the local government in Central Java Province. This study was analyzed using the Paired sample t-test. The results of the study show that there are differences in the effectiveness of regional effectiveness and independence before and after the adoption of Accrual Based Accounting Standards. However, there were no differences in economic performance before and after the adoption of Accrual Based Accounting Standards.