PENGARUH PENDIDIKAN, PENGALAMAN, DAN FAKTOR SOSIAL TERHADAP PEMANFAATAN INFORMASI LAPORAN ARUS KAS (Studi Empiris pada Instansi Pemerintah di Jawa Tengah)
Abstract: This study aims to
analyze the influence of education, experience, and social factors to use of
information of Cash Flow Statement. To
full fill of information needs for the
user, the government provide financial statement as a planning, controling, and
decision making. The user quality affect to the usefull of information in
financial statements required.
The population on this study were
the leader, supervisors, and inspectors as the financial statement user to make
economic decisions. The scope of the study refers to Central Java
government and respondents function
(position), so this study do with questioner as a means of collecting primary
data. Likert scale of measurement used. Regression model used to analized all
variable of this hypothesis.
The results showed that education, experience, and social factors has
positive and a significant effect to the usefull of information of cash flow
statement to Central Java government.
Penulis: Winda Rosiana
Pratiwi, Sudarno
Kode Jurnal: jpakuntansidd141019
