EVALUASI PENERAPAN STANDAR
AKUNTANSI PEMERINTAHAN (SAP) AKRUAL
DALAM PENYUSUNAN LAPORAN
KEUANGAN TAHUN 2014 DAN 2015 PADA
PEMERINTAH DAERAH DI INDONESIA
This study aims to evaluate the implementation of “Standar Akuntansi
Pemerintahan” (SAP) accrual in the local government of Indonesia which some
local government had applied for 2 years. Evaluation will be execellent step to do
in order to achieved the goal of the implementation of the new system.
This study was conducted by comparing what content that supposed to be
dislosed according to SAP accrual and what content that actually disclosed in the
financial statementa. It also conducted a more in-depth exploration of each
content that had not been appropriately disclosed.
The results showed that SAP accrual has not been fully implemented by
local government. In addition, there is no significant increase on disclosure index
between 2014 and 2015. There are also some locel government that experienced
declining on the disclosure index in 2015