The Implementation of Accrual-based Accounting in Indonesian Government: Has Local Government Financial Statement Quality Improved?
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Regulation:
Peraturan Pemerintah Nomor 24 Tahun 2005 tentang Standar Akuntasi Pemerintahan.
Peraturan Pemerintah nomor 71 tahun 2010 tentang Standar Akuntasi Pemerintah.
Undang-Undang nomor 17 Tahun 2003 tentang Keuangan Negara.
Undang-Undang nomor 23 tahun 2014 tentang Pemerintahan Daerah
DOI: https://doi.org/10.18196/jai.2002115
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