Eksplorasi Kebutuhan Stakeholders Terhadap Informasi Dalam Pelaporan Keuangan Pemerintah Daerah

Defitri, Siska Yulia Eksplorasi Kebutuhan Stakeholders Terhadap Informasi Dalam Pelaporan Keuangan Pemerintah Daerah. [Artikel Dosen]

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Abstract

This research aims to know the perception of stakeholders' information in financial reporting of local government can fulfill their requirement for financial information. this research's subjects are stakeholders of local government covering the secretary of local government, investors, creditors, and local government. Data were collected with the method of purposive sampling with responses in Sumatera Barat. Statistical methods used are a test of the mean instrument, the rank of the mean test, and a Manova test.
The result indicates that the first information requirement and importance of stakeholders is financial information, economic condition, performance information planning, narrative information, and last information compliance to the rules, narrate. Respondent characteristics that are education story; level and educational background simultaneously affect to requirement of information in financial reporting of local government. This matter indicates that requirements of stakeholder financial reporting of local government differ to be influenced by respondent characteristics mount education background and education

Item Type: Artikel Dosen
Subjects: Akuntansi > Akuntansi Sektor Publik
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Siska Yulia Defitri
Date Deposited: 24 Feb 2024 14:16
Last Modified: 24 Feb 2024 14:16
URI: http://repository.ummy.ac.id/id/eprint/903

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