Studi Kebutuhan Informasi Pengguna Laporan Keuangan Pemerintah Kota Padang (Studi Empiris pada DPRD dan SKPD se-Kota Padang)
Abstract: The aim of this
research is to identify the user
information needs of the governmental financial reports and compare The
population on this research were DPRD and SKPD at Padang City. The selection of
the sample with total sampling method, with 87 respondents. Primary data were
used in this research, collected with a direct survey using questionnaire that
sent to Parlement Member and head of the finance department and finance
department staff at every selected SKPD in the region of Padang. Descriptive
analysis are used as analysis method and t test with using Statistical Package
For Social Science (SPSS) as the tools.
The research prove that There’s no difference between financial Report
that needs by DPRD and SKPD on Governmental Finacial Report, that also there’s
no difference between the compliance of rules information that needs by DPRD
and SKPD on Governmental Financial Report, Meanwhile there are difference
between performance information thet needs by DPRD and SKPD on Governmental
Financial Report, Performance information more need by DPRD and SKPD.And the last there’s no difference
between planning and budgeting information that needs by DPRD and SKPD on
Governmental Financial Report.
From this research we can suggest that: 1) From the results of this
research seen information needs of the governmental financial reports, the
excecutive ought arrange financial reports according to user needs so that the
user can use to make decision 2) For further research, preferably using direct
interviews with respondents, so the more subjective respondents, 3) For the
next researchers who are interested in researching the same tittle should be
adding another sample like society, investor, kreditor and Regulatory agemcy.
Keywords: user information
needs of the govermental financial report, financial information, the
compliance of the rules, preformance, planning dan budgeting and narratie
information
Penulis: Siswita Novia
Kode Jurnal: jpakuntansidd150523
