Quality Analysis of Accrual-Based Accounting Implementation in Local Governments (Comparative of Padang Pariaman Regency and Solok City)

The purposes of this research are to see the result quality assessment in accrual-based accounting implemented Regional Apparatus Organization (OPD) Padang Pariaman Regency and Solok City Government whether there is different accrual between two regions. Assessment comes from time recognition transaction. rate based on taken through five kinds transactions, namely asset-to-expense conversion unpaid expense asset uncollected income liabilities-to-income transactions. method used a quantitative approach form comparison. data study questionnaire forms respondents as primary data. chosen financial statement maker apparatus. results showed that were significant differences implementation OPD City.