Analisis Pengaruh Latar Belakang Pendidikan dan Pengetahuan Akuntansi Pengguna Terhadap Pemanfaatan Laporan Keuangan Pemerintah Daerah

Fontanella, Amy (2010) Analisis Pengaruh Latar Belakang Pendidikan dan Pengetahuan Akuntansi Pengguna Terhadap Pemanfaatan Laporan Keuangan Pemerintah Daerah. JURNAL AKUNTANSI & MANAJEMEN, 5 (2). pp. 22-30. ISSN 1858-3687

[img]
Preview
PDF
502Kb

Official URL: http://www.polinpdg.ac.id

Abstract

There are several factors that affect users in utilizing the local governments' financial reports. This study aims to find out and analyze the influence of users' educational backgrounds and users' knowledge of accounting on the utilization of local government financial report. This study focused on one group of internal users of financial statement, head of SKPD, in Agam District. Data were collected through questionnaires and interviews with respondents. This study shows that the effect of users' educational background were not statistically Significant on the utilization of local government financial report. Users' knowledge of accounting have positive and statistically significant impact on the utilization of local government financial report. Through in-depth interviews, revealed that time differences between budgeting and financial reporting, organizational culture, lack of motivation and frequent change of regulation in the financial sector are factors that causes users do not optimize in utilization local governments' financial reports.

Item Type:Article
Subjects:C Social Sciences > CF Commerce > CF1 Accounting
Divisions:Jurusan Akuntansi > Prog.Studi Akuntansi-D3 > Jurnal/Karya Ilmiah
ID Code:391
Deposited By:Mr. OP Repo-2 Puskom
Deposited On:28 Oct 2016 08:57
Last Modified:08 Nov 2016 15:31

Repository Staff Only: item control page