FAKTOR-FAKTOR YANG MEMPENGARUHI PEMANFAATAN CATATAN ATAS LAPORAN KEUANGAN (CALK) OLEH PENGGUNA LAPORAN KEUANGAN PEMERINTAH (Studi Empiris pada Instansi Pemerintah di Jawa Tengah)
Abstract: This study aims to
examine the use of Notes to The
Financial Statements to the leaders, supervisory, or agencies in government for
having a good decision function of government.to obtain the valid result, so
this study using three variables independent such as, education, tenure, and
socio culture. The population in this study was a government agency in Central
Java. Samples were selected by using purposive sampling which the criteria was
the leaders, supervisory, or agencies. The results showed that the variables of
education, experience, socio culture affect significantly positive on the using
of Notes to The Financial Statements.
Keywords: attitude and behavior
theory, Notes to The Financial Statements, education, tenure, social factor
Penulis: Tarina Rahmayani,
Sudarno
Kode Jurnal: jpakuntansidd141028
