Pengaruh Pengetahuan Akuntansi Dan Kualitas Informasi Akuntansi Terhadap Pemanfaatan Laporan Keuangan (Studi Empiris Pada SKPD Kota Padang)
Abstract: This study aimed to
examine the effect of accounting knowledge and accounting information quality
on the use of financial statements . This study is classified as a type of
research that is causative . The population in this study is the Regional
Working Units ( on education ) Padang . The sample in this study is the staff /
employees the importance of the financial section of respondents were 108
respondents . Data were collected by distributing questionnaires to the
respondents directly concerned . Technical analysis of the data used is
multiple regression with SPSS 15 .Conclusion The study shows : the effect of
accounting knowledge to use financial statements with t > t table is 16.293
> 1.6614 . Coefficient of the variable accounting knowledge ( X1 ) is 1.191
means that increasing one unit of accounting knowledge , it will increase the
utilization of the financial statements and 1,191 units of X1 influences shape
. Quality of accounting information on the use of financial statements with t
> t table is 5.581 > 1.6614 . Coefficient of the variable quality of
accounting information ( X2 ) is 0.566 means that the increase in the quality
of accounting information of the unit , it will increase the utilization of the
financial statements of 1,191 units and X2 form of influence.
Penulis: Connie Witia
Francissca
Kode Jurnal: jpakuntansidd140804
