PEMANFAATAN LAPORAN POSISI KEUANGAN OLEH PENGGUNA DALAM PENGAMBILAN KEPUTUSAN (Studi Empiris pada Instansi Pemerintahan di Jawa Tengah)
Abstract: The purpose of this
study was to analyze the influence of education, experience, and social factors
of the Statement of Financial Position utilization information for the users,
especially the executive, legislative, and examiner on government agencies in
Central Java in the planning decision-making, control and management. The study
population consisted of leaders, supervisors, and inspectors as users of
financial statement information in decision-making positions. The results
showed that the variables of education, experience, and social factors and
significant positive effect on the use of the information on the statement of
financial position of government agencies in Central Java.
Keywords: Attitude and Behavior
Theory, Statement of Financial Position, Educational, Experience, and Social
Factors
Penulis: Fitri Risalawati,
Sudarno
Kode Jurnal: jpakuntansidd141076
