STUDI KEBUTUHAN INFORMASI PENGGUNA
LAPORAN KEUANGAN PEMERINTAH
Rr. Sri Pancawati Martiningsih
Jurusan Akuntansi Fakultas Ekonomi Universitas Mataram
ABSTRACT
The aim of this research is to
identify the user information needs of the governmental financial reports and
the suitability between the rules of the governmental financial reports and
user needs of the governmental financial reports. Respondents in this research
are the society as one of the main user groups of the governmental financial reports.
The respondents are 457 people from 10 provinces in Indonesia.
Data are collected by a survey
method. Questionnaires are distributed by both directly and mail. The statistic
method used in testing the hypothesis is one sample t-test. Comparison between
the rules of the governmental financial reports and the user
information needs of the governmental financial
reports is done by using content analysis. An additional analysis is conducted
in order to know the influences of respondents’ characteristics towards the
user information needs of the governmental financial reports by using
Multivariate Analysis of Variance (MANOVA).
The result indicates that the
financial information, the compliance to the rules, performance, planning and
budgeting, and narrative information are strongly needed in the governmental
financial reports. The information about the economic condition is less needed in
the governmental financial reports. Having been compared with the rules of the governmental
financial reporting in The Government Regulation No. 24, 2005 (Government’s
Standard of Accounting) and The Regulation of the Minister of Domestic
Affairs No. 13, 2006, the rules of the governmental
financial reporting did not completely
accordance with the user needs. Meanwhile, the MANOVA
result indicates that the characteristics of respondents, i. e. the education
level (senior high school, diploma, undergraduate and graduate) and the
education background (accounting and nonaccounting) significantly influence the
user information needs of the governmental financial reports.
Key words: user information
needs of the governmental financial reports, financial information, the
compliance to the rules, performance, planning and budgeting, and narrative
information
Full Download
No comments:
Post a Comment