Perkembangan Penelitian Akuntansi Sektor Publik di Indonesia

ABSTRACT

This study aims to provide an overview of the development of public sector accounting research in Indonesia. The method used in this research is charting the field. Samples taken came from 22 accredited journals of Indonesia and 137 articles written during 2010-2018. This study classifies articles based on research topics and methods. The results of this study indicate that the topic most widely used in public sector accounting research is the topic of financial accounting and for models that are often used are quantitative methods as well as survey and archival methods. The topic of financial accounting in the public sector is the most researched topic because accounting in the public sector is still a particular concern and many local governments are constrained by financial reporting. Meanwhile, from the research topics, at least seven of the categories were taxation and accounting systems.

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