PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH TERHADAP PENGGUNAAN INFORMASI KEUANGAN DAERAH DI KOTA PALEMBANG

PUTRA, RANGGA ADITYA and Burhanuddin, Burhanuddin and Ferina, Ika Sasti (2014) PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH TERHADAP PENGGUNAAN INFORMASI KEUANGAN DAERAH DI KOTA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

This research, undertaken in Palembang, was aimed at identifying the influence of regional financial reports and management accountability, and their users. It was expected to give suggestions and help increased use of the information contained in there. The sample of this research consisted of extemal users that included regional house representatives, officers in inspectorate agencies, joumalists, nongovemment anti-corruption organizations, and they were selected through purposive sampling, The primary data were analyzed by multiple linear regression computation and the hypothesis testing was done by co-efficient determination, t and F tests. The research results show that simultaneously the reports and the management accountability had a significant and positive influence on the information users. In partial, the reports (XI) had a positive and significant influence whereas the management accountability had a positive but not significant influence on the information usage. Finally, the regression analysis resulted in the R Square value or 0.319 or 31.9% meaning that the correlation was big enough.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Financial reports, accountability, information usage
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr. Muhammad Irwan
Date Deposited:	17 Jan 2022 08:32
Last Modified:	17 Jan 2022 08:32
URI:	http://repository.unsri.ac.id/id/eprint/61237

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