DAFTAR ISI

BAB I PENDAHULUAN ...................................................................................... 3

1.1 Latar Belakang ......................................................................................... 3

1.2 Rumusan Masalah .................................................................................... 6

1.3 Tujuan Penelitian ...................................................................................... 6

1.4 Manfaat Penelitian .................................................................................... 6

1.5 Sistematika Penulisan ............................................................................... 7

BAB II TINJAUAN PUSTAKA........................................................................... 8

2.1 Penelitian Terdahulu .............................................................................. 8

2.2 Landasan Teori ..................................................................................... 11

2.2.1 Akuntansi dan Pelaporan Keuangan Pemerintah ............................ 11

2.2.2 Prinsip Akuntansi dan Pelaporan Keuangan Pemerintah ................ 14

2.2.3 Tujuan dari Penyajian Laporan Keuangan Daerah ......................... 17

2.2.4 Sistem Pencatatan dan Dasar Pengakuan ........................................ 19

2.2.5 Karakteristik Kualitatif Laporan Keuangan .................................... 22

2.2.6 Kerangka Pemikiran ........................................................................ 24

BAB III METODE PENELITIAN .................................................................... 25

3.1 Desain Penelitian .................................................................................... 25

3.1.1 Studi Literatur ................................................................................. 25

3.2 Metode Pelaksanaan Penelitian .............................................................. 26

3.3 Jenis Penelitian ....................................................................................... 27

3.4 Jenis Dan Sumber Data .......................................................................... 27

3.5 Teknik Pengumpulan Data ..................................................................... 27

3.6 Teknik Analisis Data .............................................................................. 28