ANTESEDEN RE-REGULATORI PERATURAN KEUANGAN DAERAH TERHADAP EFEKTIVITAS SISTEM AKUNTANSI DAN AKUNTABILITAS PELAPORAN KEUANGAN DAERAH (Studi Pada Pemerintah Daerah DI Kalimantan Selatan)

Abstract

The aim of this study is to examine emprirically and to prove of regulations aspect such as goal clarity, completeness of regulation, acceprance for regulation, and easiness to apply of regulation toward accounting system effecivity and regional financial reporting accountability. Populations in this study are goverment work units with amount 386 units with population target 89 work units and for amount of samples are 76 of government work units in South Kalimantan. Sample acquiring techniqu uses multisage sampling with strarifed prpartional sampling ini live with 4 (for) forms of government work units, such as (1) Board (2) Agency (3) Office and (4) Secretariat. Data analysis use Lisrel 8, and SPSS 17.