Sari, Ratu Desi Purnama (2012) Analisis Kebutuhan Masyarakat Terhadap Informasi Laporan Keuangan Pemerintah (Pemerintah Daerah Kecamatan Ciputat, Tangerang Selatan). S1 thesis, STIE Indonesia Banking School.
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Abstract
The purpose of this study was to identify the information needed by users of government financial reports and financial statements suitability between state government. Respondents in this study is the community as one of the major users of government financial statements. Total Respondents are 100 persons residing or working in the Ciputat area. Data was collected using questionnaires distributed in two ways, that is given directly to respondents and via email. Statistical methods used in testing the variable type of information that is Validity Test, Reliability Test, and Normality Test, while the methods used for assessment of conformity between financial statement with the needs of local communities by looking at the percentage of respondents who agree or disagree to the question posed . The results show that the Information of Financial Condition, Information of Economic Condition, Compliance Information with the Regulations, Performance Information, Information Planning and Budgeting, and narrative information is needed in financial report. Then, government financial statement has met the needs of society, it can be seen through the questionnaire result that shows majority of respondents know / read financial statements, the majority of respondents said financial statements has represent the government's policies, the majority respondents said financial statements has represent the government services,the majority respondents said the government's financial statements has represent tax revenue, the majority respondents said the government's financial statements already represent economic conditions and state infrastructure, and the majority of society see the financial statements to assess health conditions. Keywords: information needed by users of government financial statements, financial information, economic, regulatory compliance, performance, planning and budgeting, and narrative information.
Item Type: | Thesis (S1) |
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Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Prodi S1 Akuntansi |
Depositing User: | Ms Dyta Medina |
Date Deposited: | 21 Oct 2020 08:26 |
Last Modified: | 19 Jul 2024 01:11 |
URI: | http://repository.ibs.ac.id/id/eprint/1486 |
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