STUDI KEBUTUHAN INFORMASI PENGGUNA LAPORAN KEUANGAN PEMERINTAH

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

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