ACCOUNTABILITY INFLUENCE, TECHNICAL DIFFICULTY AND MEASUREMENT DIFFICULTY TOWARDS THE IMPLEMENTATION OF INDONESIAN STANDARD STATEMENT OF FINANCIAL ACCOUNTING (PSAK) NO. 27 (REVISED 1998) ABOUT COOPERATIVES ACCOUNTING IN EAST JAVA

Financial report is a tool for business entity to deliver information to stakeholders. The
difference of user’s interests causes that the financial report needs to be audited by the
independent auditor, to make sure fairness and conform with accounting standard. The
cooperatives managers must conduct the rule stated in accounting standard. Thus, that
the Accountability, Technical Difficulty, Measurement Difficulty are the basic to realize
the implementation of cooperative accounting standard. The objective of the research
is to analyze the quality of implementation accounting standard and the adherence to
existing rule and regulation. The samples of the research are accounting and finance
manager cooperative offices in East Java, Indonesia. The hypothesis tested by ordinary
least square with the degree of significant at 0.05. The research found that the
Accountability Influence and Technical Difficulty affect significantly to implementation
of cooperative accounting standard. However, measurement difficulty doesn’t affect
significantly to implementation of cooperative accounting standard.
Keywords: Accountability, Technical Difficulty, Measurement Difficulty, Indonesia
Statement of Financial Accounting Standard No. 27 (revised 1998) about
Cooperative Accounting, Member’s economic benefit report